JUDGMENT

This appeal is filed against the order of the Joint Director, ESI Corporation in E.S.I.O.P.No.2 of 2004 dated 25.01.2010. The appellant is the respondent. The respondent is the petitioner in E.S.I.O.P.No.2 of 2004.

2.Brief substance of the petition is as follows:

The petitioner has already filed a petition to declare that Beedi manufacturing business will not come under the purview of ESI Act. Since that petition was dismissed, the petitioner filed an appeal before this Court in C.M.A.No.1 of 2019. That appeal was also dismissed. The respondent sent a notice on the basis of a proceedings dated 24.05.1991, demanding contribution for the period from 01.02.1986 till 31.12.1990. The petitioner was called for an enquiry on 05.03.1991. In the letter dated 12.08.1991, the petitioner has informed the respondent that the matter was stayed by the High Court. The respondent sent a reply that the appeal was dismissed on 21.12.1998. The respondent called for the salary list of the employees from 01.02.1986 till 31.12.1990. On 22.05.2000, the petitioner sent an explanation letter to the respondent, in reply to the letter of the respondent dated 03.04.2000. From 01.01.1990 onwards, the peti