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2023 Supreme(Mad) 1179

P. B. BALAJI
EMKO KCP Ltd Ramakrishna Buildings Rep. by its Assistant General Manager C. Suhdir Kumar Chennai – Appellant
Versus
Employees State Insurance Corporation Rep by its Regional Director Chennai – Respondent


Advocates appeared:
For the Appellant:Anand Gopalan, M/s. T.S. Gopalan, & Co, Advocates. For the Respondent:T.N.C. Kaushik, Advocate.

JUDGMENT

(Prayer: Appeal filed under Section 83 of the Employees'' State Insurance Act to set aside the judgment and decree of the Employees Insurance Court (Principal Labour Court), Chennai dated 22.06.2015 in EIOP.No.198 of 2001 in so far as remanding the same back to the 1st respondent for fresh adjudication and to allow the appeal.)

1. This Civil Miscellaneous Appeal is directed against the judgment and decree dated 22.06.2015 in E.I.O.P.No.198 of 2001 on the file of the Employees State Insurance Court(Principal Labour Court), Chennai.

2. Brief facts which should be necessary for deciding the present Civil Miscellaneous Appeal are as follows:

The Regional Office, Tamil Nadu Employees State Insurance Corporation, determined the amount payable as contribution of the employer and called upon the appellant company to show cause within 15 days as to why such assessment should not be made. The said assessment was opposed by the appellant company on the ground that the claim of contribution of amounts reportedly paid to third parties to boost trade and business was improper and cannot be passed on to the employer. Considering the objections, the Employees State Insurance Cor

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