Hon’ble Rakesh Tiwari, J.—Heard Sri R.P. Yadav, Counsel for the petitioner and Sri Rajesh Tiwari appearing for the respondents.

2. Contention of the Counsel for petitioner is that petitioner is Principal employer of the Unit M/s Paper Packaging Company, Mohatsim Ganj, Allahabad which is basically engaged in making small paper packets for different purposes such as containing medicines etc. It is urged that on inspection being made, the Inspector under ESI found that working in the petitioner establishment is done manually and strength of the establishment is not more than 8 employees. However, respondent No. 3, Deputy Director/Recovery Officer, ESI, Kanpur is said to have issued a notice demanding Rs. 67,428/- towards ESI contribution without considering the record and a recovery certificate in this regard has also been issued for recovery of the aforesaid amount with interest.

3. It is contended by Counsel for the petitioner that the petitioner had filed a representation dated 3.6.2008 before the authority concerned but without deciding it the notice/letter dated 10.6.2008 appended as Annexure-10 to the writ petition has been issued, from which it is clear that 4.8.2008 was