JUDGMENT :

Mohan M. Shantanagoudar, J.

1. The judgment dated 28.02.2007 passed in Insurance Appeal No. 2 of 2004 by the High Court of Kerala at Ernakulam is called in question in this appeal. By the impugned judgment, the High Court allowed the appeal filed by the respondent herein and set aside the order dated 13.10.2003 passed by the ESI Court, Idukki, Kerala.

2. Brief facts leading to this appeal are as follows:

The respondent is an establishment covered by the provisions of Employees State Insurance Act, 1948 (hereinafter referred to as the ‘ESI Act’). It is a private limited company engaged in the business of printing and publishing of a daily Malayalam newspaper called “Mangalam”; the respondent has more than 250 employees including working and non-working journalists. In order to have a uniform formula regarding the wages payable to the employees of newspaper companies like the respondent, the Central Government appointed Wage Boards from time to time to study and submit reports from time to time. Earlier, the Wage Board headed by Justice Bachawat, known as ‘Bachawat Wage Board’ was constituted and the Board submitted its recommendations. Thereafter, the Government of India appo