JUDGMENT :

Hrishikesh Roy, J.

Leave granted.

2. Heard Mr. Santosh Krishnan, the learned counsel appearing for the appellants. The respondent is represented by Mr. Parthiv K. Goswami, the learned counsel.

3. The challenge in this appeal is to the judgment and order dated 1.12.2016 in the RFA No. 82/2006 whereby the Guwahati High Court has allowed the appeal of the respondent and set aside the order dated 28.4.2006 passed in favour of the appellants by the Employees Insurance Court. Under the impugned judgment, it has been held that Village Tarapur, where the factory of the respondent is located, falls outside the municipal limits of Silchar and is therefore not covered under the notification dated 21.7.1999 (Annexure P-I) issued by the appellants under sub-Section (3) of Section 1 of the Employees’ State Insurance Act, 1948 (hereinafter referred to as the “ESI Act”). The other finding of the High Court to the effect that the business of cold storage run by the respondent is covered within the meaning of ‘manufacturing process’ as defined under Section 2(14AA,) is however not challenged in this appeal by the appellants.

4. The issue to be decided here is whether the High Court was correct