R.C. Chavan, J.

This appeal by the Employee's State Insurance Corporation is directed against judgment of Employee's State Insurance Court, South Goa, in Employee's State Insurance case No. 1-92, whereby the learned Judge set aside appellant's order dated 14.2.92 under Section 45-A of the Employee's State Insurance Act (hereinafter referred to as 'the Act').

2. Facts which are relevant for deciding this appeal are as under. Respondent runs a hotel and bar which employed more than ten workers in 12 months period commencing from April 1990. Respondent was using power for a deep freezer and a bottle cooler to preserve raw materials and for cooling drinks.

3. The learned Judge of Employee's State Insurance Court, relying on judgment of this Court in Ritz Hotel v. E.S.I.C. Pune reported at 1995 (I) CIR 289, held that there was no nexus between preparation of food and the use of deep freezer/bottle cooler and that use of these gadgets on power is not for manufacturing or preparing food. He, therefore, concluded that the respondent's establishment was not covered and allowed respondent's application.

4. I have heard Advocate Ms. Agni for the appellant and Advocate Shri S.G. Bhobe for