ORDER :

In the present Writ Petition, challenge is to the order bearing No.79000700150000499/4302020519/45A Revised, dated 08.04.2021, passed by 2nd respondent under Section 45-A of the Employees’ State Insurance Act, 1948 (for short, ‘the ESI Act, 1948’).

2. Heard Sri V.Eswaraiah Chowdary, learned counsel for the petitioner and Smt. S.Siva Kumari, learned Standing Counsel for the respondents, apart from perusing the material available on record.

3. The petitioner herein is a public limited company, having registered office at Hyderabad, and is engaged in manufacture of pig iron metallurgical coke, power and ductile iron pipes, and the manufacturing unit is situated at Haresamudram, Anantapuram district. Earlier, by pressing into service the provisions of Section 45A of the ESI Act, 1948, 2nd respondent herein passed an order dated 20.08.2020, determining the liability of the petitioner as Rs.94,02,856/- for the period from 01.12.2016 to 31.03.2017 and 01.11.2017 to 30.09.2019. Assailing the said order passed by 2nd respondent, petitioner herein preferred a statutory appeal under Section 45- AA of the ESI Act, 1948 on 02.11.2020, by making a pre-deposit of 25% of the demand. 1st respo