1. This is an Appeal filed under Section 82 of the Employees' State Insurance Act, 1948 against the order of the learned Principal District Judge (E.S.I. Court), Tirunelveli, dated 24.12.1998 passed in E.S.I.O.P. No.7 of 1996.

2. The petitioner in the said E.S.I.O.P. is the appellant herein. The Appeal has arisen under the following circumstances: .

(i) M/s. Shanmuga Metals, is a proprietary concern running a Metal Rolling Mill at No.368, Mangalakudieruppu Street, Thatchanallur, Tirunelveli District. Brass sheets are manufactured in the above said rolling mill. The said rolling mill was originally run by a Private Limited Company called "Nellai Metal Rolling Mill Private Limited". Subsequently, the said rolling mill was purchased by three persons, S. Velayutha Nadar, Shanmuga Nadar and Ponniah Nadar in the year 1975. Thereafter, from 11.4.1988 the said rolling mill was run in the name of Murugan Metal Rolling Mills. On 28.10.1989 the said concern was purchased by Sri Shanmugavel and started running the rolling mill as a proprietary concern in the name of M/s. Shanmuga Metals.

(ii) The above said rolling mill was inspected by the E.S.I. Inspector on 30.10.1984. At the time