JUDGMENT

(Prayer: Civil Miscellaneous Appeal is filed under under Section 82(2) of ESI Act, praying to set aside the order dated 25.10.2018 passed in E.I.O.P.No.117/2007 on the file of the Employees Insurance Court (Principal Labour Court, Chennai).

1.The Employees State Insurance Corporation has filed the above Civil Miscellaneous Appeal raising the following substantial questions of law:

a. Whether the petition under Section 75 of the ESI Act challenging the consequential recovery proceedings dated 09.08.2007 and 20.08.2007 are maintainable without challenging the order Dated 27.04.2004 passed under Section 45-A of the Act?

b. Whether the finding of the ESI Court that the Factory was closed on 31.03.1996 is correct merely on the letter dated 01.04.1996 sent by the first respondent?

c. Whether any notice under Section 45-C and 45-H of the Act is required to be issued before issuing an order under Section 45-G of the Act?

2. The brief facts leading to the above appeal are as follows. The first respondent was the Proprietrix of the factory run by her in the name and style of M/s.Raj Medias. The said factory was covered under the provision