( 2 ) SUPER Tailors, the respondent herein is a partnership firm carrying on tailoring business since 1985. The Inspector of the Appellate Corporation who conducted the statutory inspection of the respondent-establishment found that it was employing 12 persons on wages and was using power for the purpose of running the sewing machines for stitching and also for ironing the clothes after stitching. The Inspector prepared a list of persons working in the premises during his visit indicating the names of the employees, designation, their salaries, etc. It was signed by one of the partners of the firm. Accordingly, the appellant passed an order holding that the establishment was covered under the purview of the Act w. e. f. 14-9-1993 and hence a Code No. 53-11705-19 was allotted to the respondent-firm. The respondent challenged the coverage of the establishment by filing an application under Section 75 of the ESI Act before the ESI Court, hubli, in ESI Appln. No. 1 of 1994 for determining that the persons working for the applicant firm on piece rate work are not employees within the meaning of the ESI Act and that the respondent is not liable to pay the employees' contrib