(1.) This is an appeal under section 82 of the Employees' State Insurance Act, 1948 ('the ESI Act'), preferred against the order, dated 14.8.2001, passed, in ESI Case No. 04/2000, by the learned ESI Court, at Dibrugarh, whereby the learned court below has set aside the appellant's assessment of the contribution to be made by the respondent and notice served on the respondent by the appellant for recovery of the contribution so assessed.
(2.) The material facts giving rise to the present appeal may, in a nutshell, be set out as follows:
(3.) I have heard Mr. K.K. Nandi, learned Standing Counsel for the appellant-Corporation, and Mr. K. Agarwal, learned counsel for the respondent.