JUDGMENT

This Civil Miscellaneous Appeal is directed against the order dated

09.08.2021 passed in ESIOP.No.2 of 2017 on the file of Employees State Insurance Court, Coimbatore.

2. While setting aside the order passed under Section 85 B of the Employee's State Insurance Act, 1948 dated 30.12.2015, it was observed that there was no mens rea or malafide intention for the belated remittance of contribution on the part of the respondent and reason for the non remittance of contribution is due to the losses suffered by the factory/establishment is acceptable. Hence, it was concluded by the ESI Court that imposing of damages for Rs.2,80,252/- for belated remittance of contribution is unreasonable in the said order. The present appeal is preferred by the ESI Corporation, Coimbatore.

Facts:-

3. On 30.12.2015, the Employee's State Insurance Corporation, Coimbatore passed an order under Section 85 B of the ESI Act, 1948 stating that the respondent employer did not remit the contributions for the period from 6/2012 to 12/2013 in time as required under the ESI (General) Regulations, 1950. The delay in remittance ranges from 579 days to 856 days in respect of all wage period. In as much as the employ