(1.) This appeal is filed under Section 82 of the Employees State Insurance Act, 1948, hereinafter referred to as "the Act", by the appellant herein, aggrieved by the order, dated 20.10.1998, passed by the E.S.I. Court, in E.I. Case No.66 of 1997.
(2.) The appellant is a Limited Company, engaged in the activity of manufacturing, and supply of industrial gases. The present dispute relates to the transport of Oxygen gas manufactured, and bottled by the appellant. After the gas is manufactured, and filled in cylinders, the appellant supplies the same to its customers. While in some cases, the customers directly take the cylinders, in other cases, the appellant delivers the cylinders to its bulk customers, by engaging transport contractors.
(3.) On 17.2.1995, the officials of the E.S.I. Corporation visited the factory of the appellant. They opined that the appellant ought to have paid contribution for the employees, engaged in transport of cylinders also. Accordingly, a notice was issued by the respondents, to the appellant. Through reply, dated 14.6.1995, the appellant disputed its liability. This was followed by another reply, dated 18.9.1995. Taking the same into account, the respondents issued a show-cause notice, dated 25.9.1995, calling upon the appellant to show-cause, as to why the assessment should not be made against it, in the manner proposed. Since there was no response to the same, the respondents passed an order, dated 18.8.1997, under Section 45-A of the Act, demanding contribution of Rs.63,573.00 for the period from July, 1992 to October, 1995. Disputing the correctness of the same, the appellant filed E.I. Case No.66 of 1997 before the E.S.I Court, under Section 75(l)(g) of the Act.