By consent, the Appeals are taken up for final disposal at the stage of admission. Perused record and the documents produced by the parties.

2. In these two Appeals, same question of law regarding coverage of the computer industry under the Employees’ State Insurance Act, 1948 is involved and Employees’ State Insurance Corporation is a common contesting party. The Appeals are heard together and decided by a common order.

Facts of First Appeal No. 143 of 2012:

3. The Appeal is directed against the Judgment and Order dated 7th April, 2011 passed by the learned Judge of the Employees’ Insurance Court, Mumbai. The Respondent-Company is a computer unit involved in software development and other activities. After visit, the Inspector of ESI Corporation sent a letter in the form ‘C11’ on 26th June, 2001 and informed the Respondents that they are covered under the provisions of the Factories Act with effect from 1st January, 2001. The Applicants were involved in the manufacturing process and in the month of January, 2001, sixty two persons were employed in their establishment. So the demand of contribution of Rs.53,679/- for the period from 1st January, 2001 to 30th September, 2