ANNIE JOHN, J.

The above appeal is filed against the Judgment of the Employee's Insurance Court declaring that Ext.P2 order passed by the appellant under Section 45 A of the ESI Act assessing Rs.5,05,971/-as ESI contribution on omitted wages relating to the period from 2005-2006 to 2007-2008 is unsustainable as it is against the provision contained in the ESI Act.

2. The respondent is an establishment engaged in the business of undertaking job works relating to marine vessels which is covered under the ESI Act w.e.f. 11.07.1983.

3. On inspection conducted by the Social Security Inspector of the ESI Corporation on 25th and 28th of May 2009 at the respondent, it was found out that during the period from 2005-06 to 2007-08, major portion of the works of the respondent were got done by M/s Sea Blue Marine Engineering (P) Ltd. on the basis of Ext.D1 agreement dated 01.01.2004 executed between them.

4. As per the Ext.D1 agreement, the respondent agreed to give on sub contract the works procured by them to M/s Sea Blue Marine Engineering (P) Ltd. and latter has agreed to execute those works. As per Ext.D1, latter company is entitled to utilize all the machineries and equipments, sli