(1.) Feeling aggrieved and dissatisfied with the impugned judgment and order dated 17.02.2021, passed by the High Court for the State of Telangana at Hyderabad in Civil Misc. Appeal No. 125/2011, by which, the High Court has allowed the said appeal and has set aside the order dated 13.12.2010 passed by the Employees Insurance Court (hereinafter referred to as the EI Court) dismissing EIC No. 14/2003 in which the respondent herein challenged the demand notice dated 31.08.1994 issued by the ESI Corporation, the ESI Corporation has preferred the present appeal.
(2.) The facts leading to the present appeal in nutshell are as under: -
(3.) Shri Mahesh Srivastava, learned counsel appearing on behalf of the appellant - ESI Corporation has vehemently submitted that the High Court has materially erred in allowing the appeal and setting aside the demand notices even for the period post 20.10.1989 by holding that amendment to Section 1 by inserting Sub-section (6) shall not be applicable retrospectively.