C. Y. SOMAYAJULU, J.

( 1 ) APPELLANT who is a manufacturer, stockist and distributor of its goods throughout India, has a branch at Vijayawada also. The officials of E. S. I. Corporation (Corporation), i. e. , respondents visited the establishment of the appellant on several dates, and verified its records, and since they found that appellant paid handling, freight and forwarding charges involving labour elements during the periods april, 1990 to March, 1991, April 1991 to january, 1992, February, 1992 to December, 5 1993 and January, 1994 to March, 1994 to a tune of Rs. 9,18,977. 98 ps. they demanded the appellant to produce evidence regarding the labour element in the freight and forwarding charges shown in its ledgers. Since the appellant failed to produce the vouchers, respondent, by two notices dated February 27, 1998, demanded (i) Rs. 19,948. 00, i. e. , rs. 17,114/-, for the period February 1990 to december 1993 and Rs. 2,834/- for the period january 1994 to March 1994, and (ii) rs. 47,778/-i. e. , Rs. 19,773. 00 for the period april 1990 to March 1991 and Rs. 26,005. 00 for the period April 1991 to January 1992, as its contribution under the Employees State insurance Act (

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