JUDGMENT :

The present Appeal is filed by the ESIC Corporation under Section 82 of the Employees’ State Insurance Act, 1948 (hereinafter referred as ‘ESI Act’) challenging the order dated 12th March 1997 passed by the Employees’ State Insurance Court, Mumbai (hereinafter referred as ‘ESI Court’) in Application (ESI) No.93 of 1992 filed by the Respondent, whereby the ESI Court was pleased to allow the Application and hold that the Respondent-Establishment was not covered within the provisions of ESIC Act, prior to 12th November 1978 and set aside the order dated 7th February 1991 and 13th February 1991 passed under Section 45 -A by the Respondent-Corporation.

2. Brief facts leading to the filing of the Appeal are as under:-

The Respondent-Bakery being an establishment employing 20 or more employees in preceding 12 months was covered under the ESI Act pursuant to the notification issued on 12th November 1978 to the classes of establishments mentioned in the Schedule. The Respondent covered all eligible employees and deposited contributions payable under section 12 of the Act, w.e.f. 12th November 1978. The ESI Inspector visited the Respondent for verification of records and observe