IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/FIRST APPEAL NO. 4083 of 2025 FOR APPROVAL AND SIGNATURE:

HONOURABLE MRS. JUSTICE M. K. THAKKER ==========================================================

Approved for Reporting Yes No ✔

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DEPUTY DIRECTOR, EMPLOYEES STATE INSURANCE CORPORATION Versus M/S MMV STEEL INDUSTRIES ==========================================================

Appearance:

VIVAN T SHAH(7947) for the Appellant(s) No. 1 ==========================================================

CORAM:HONOURABLE MRS. JUSTICE M. K. THAKKER Date : 02/12/2025

ORAL JUDGMENT

1. The present appeal is filed under section 82(2) of the Employees’ State Insurance Act, 1948 (hereinafter referred to as the ‘ESI Act’) challenging the judgment and award dated 12.11.2024 passed by learned ESI Court, Ahmedabad in ESI Application No.32 of 2014 whereby, the learned Court has allowed the application filed under section 75 of ESI Act and set aside the order passed under section 45-A and 45-AA by the learned Authority as well as the recovery notice issued under section C-19 dated 13.02.2014.

1.1. It is the case of the present appellant that the ad-hoc assessm