High Court of Bombay Dismisses Employer's Appeal in ESI Contribution Dispute — Failure to Produce Records Justifies Section 45A Assessment. Employer's inability to produce records due to passage of time does not invalidate ESI Corporation's demand under Section 45A of the Employees' State Insurance Act, 1948....
The appellant, M/s. Shilpa ReRollers Pvt. Ltd., a private limited company covered under the Employees' State Insurance Act, 1948, was issued a show cause notice on 23-12-1997 by the Employees' State I...




