Heard learned Counsel appearing on behalf of both the parties.

2. This common judgment shall dispose of both the above appeals since they involve common questions of law and facts though the period of default is different.

3. By appeal no. 12/2006, the appellant has challenged the judgment and order dated 17.02.2006 passed by the Presiding Officer, Employees State Insurance Court, Panaji (ESI Court, for short) in Employees Insurance Case No. 37/2000 whereas vide appeal no. 13/2006, the appellant has challenged the judgment and order dated 17.02.2006 passed by ESI Court in Employees Insurance Case No. 6/2000.

4. On 01.03.1989 and on 06.03.1989, the ESI Inspector, Shri R. D. Satpute, visited the appellant-establishment and prepared the visit note. Show cause notice was issued to the appellant. By order dated 11.10.1989, passed by the Regional Director, Employees State Insurance Corporation, under Section 45A of the ESI Act, the appellant was required to pay contribution of Rs.26,030/- for the period from April, 1988 to August 1989 together with interest of Rs.1301.50 up to 30.09.1989, followed by notice dated 21.11.1989 claiming contribution of Rs.14,526.20 for the period fro