MANJULA CHELLUR, J.

( 1 ) THIS appeal is filed challenging the orders of E1 Court in ESI Application No. 166/90.

( 2 ) IN brief the facts that led to the filing of the appeal are as under: the respondent herein was the applicant before the E1 Court. The corporate office of the respondent-applicant was originally at Madras, which was shifted to Bangalore in June 1988. The filter division of the company is at bangalore and Engineering Division is at coimbatore. All the cash books and ledgers were maintained in the Head Office at Madras earlier. The Inspector of the appellant inspected the books of amounts in Madras in the year 1986. Subsequently a notice was sent to applicant-respondent dated July 31, 1990 demanding contributions in respect of professional charges and also on the cost of paints and other materials that were left out. According to the respondent it was not liable to pay contributions as demanded and however, a personal hearing was fixed to hear the applicant in person.

( 3 ) ACCORDING to the respondent in view of section 77 of the Act, ESI Corporation cannot claim time barred contributions i. e. , after a period of 5 years. However, the ion passed an order levying con

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