Per S.S. Sekhon : This appeal and stay was taken up for final decision with the consent of both sides, after waiver of pre-deposit.

2. This appeal is filed by M/s. Apollo Tyres Ltd., manufacturers of tyres cleared from July 2000 to 21.1.2001. The tyres were cleared by them to their depot from where the said tyres were sold to dealers by affecting the said sales from the depots and amount at uniform rate of Rs. 60/- per Tractor rear tyre, Rs. 30/- per Truck Tyre, Rs. 15/- per LCV tyre and Rs. 10/- per other tyres was collected from the buyers and credited into account termed as "Equalised Freight Account - 7140". The lower authority after recording the facts as follows-

"7. It is seen from the records that the appellants started charging a uniform amount as freight from customers towards transport of goods from the depots to the premises of customers, effective from 1.7.2000 as per the circular dtd. 14.7.2000 issued from the marketing division of the appellants at Gurgaon. This circular inter-alia disclosed the rate per unit to be charged from their customers as freight with effect from 1.7.2000 and that such freight collection should be credited to "Equalised Freight Account" co