SATHAVARANA ISPAT LIMITED Vs. ESIC

JUDGEMENT

(1.) In the present Writ Petition, challenge is to the order bearing No.79000700150000499/4302020519/45A Revised, dtd. 8/4/2021, passed by 2nd respondent under Sec. 45-A of the Employees' State Insurance Act, 1948 (for short, 'the ESI Act, 1948').

(2.) Heard Sri V.Eswaraiah Chowdary, learned counsel for the petitioner and Smt. S.Siva Kumari, learned Standing Counsel for the respondents, apart from perusing the material available on record.

(3.) The petitioner herein is a public limited company, having registered office at Hyderabad, and is engaged in manufacture of pig iron metallurgical coke, power and ductile iron pipes, and the manufacturing unit is situated at Haresamudram, Anantapuram district. Earlier, by pressing into service the provisions of Sec. 45A of the ESI Act, 1948, 2nd respondent herein passed an order dtd. 20/8/2020, determining the liability of the petitioner as Rs.94,02,856.00 for the period from 1/12/2016 to 31/3/2017 and 1/11/2017 to 30/9/2019. Assailing the said order passed by 2nd respondent, petitioner herein preferred a statutory appeal under Sec. 45- AA of the ESI Act, 1948 on 2/11/2020, by making a pre-deposit of 25% of the demand. 1st respondent, vide order bearing No.79-00-070015-000-0499/45-AA (Appeal No.05/2020-21), dtd. 22/2/2021, while setting aside the order of the primary authority dtd. 20/8/2020, remanded the matter to 2nd respondent-primary authority, with a direction to decide the case on the basis of the records to be made available by giving fresh opportunity to the employer. Pursuant to the said remand order passed by 1st respondent-appellate authority, now, 2nd respondent-primary authority, by way of the impugned order dtd. 8/4/2021, once again determined the liability of the petitioner under Sec. 45A of the ESI Act, 1948 as Rs.70,52,142.00. This Writ Petition challenges the validity and legal sustainability of the said order.