JUDGMENT

This Civil Miscellaneous Appeal has been filed by the Employees

State Insurance Corporation, challenging the Order passed in E.S.I.O.P. No.05 of 2017, dated 08.03.2021, by the Presiding Officer, Employees State

Insurance Court, Puducherry.

2. The parties are referred to hereunder according to their litigative status and ranking before the Employees State Insurance Court.

3. The facts leading to filing of this appeal is as follows:

The respondent herein is an Establishment situated at Pondicherry and it is covered under the Employees State Insurance Act, 1948 [ESI Act in short] required to pay contributions in accordance with Section 40 of the ESI Act. On 04.10.2011, a show Cause Notice in Form C-18 Adhoc was issued to the appellant to pay contributions and they did not pay the contributions required by law. On receipt of the notice, the employer appeared before the appellant-Corporation and reported their inability to pay the contributions. After due enquiry, an Order under Section 45-A of the ESI Act, 1948 was issued for demanding the respondent herein to pay omitted wages for a sum of Rs.2,74,203/- for the period from 10/09 to 07/11. Thereafter, payment was made belatedly by