Preliminary Objections :-

1. That the impugned order has been passed in a biased manner as the authority has not
considered the submissions made by the establishment, by which it was amply clear that the
proposed assessment calculated in the C-18 Adhoc notice is based upon surmises and
conjectures and has no validity in the eyes of law.
2. That no emphasis was applied on the salary sheets, attendance registers submitted, based
upon the true facts and circumstances. It proves that the impugned order was passed in a
hurried manner just to prove that the proposed assessment was correctly assessed by the
authority.
3. That Form 26AS of the proprietor of establishment also clearly proves that the payments
received by the establishment pertains only to the employees whose details were submitted
during the C-18 Adhoc proceedings but by overlooking them, this impugned order has been
passed which is per se illegal and may kindly be set aside.
4. That in the impugned order, the learned authority has mentioned that the Regd. AD post
notices sent to the establishment address were returned back as “Undelivered” and the
reason behind the same was mentioned in the contentions filed by the establishment that
the previous consultant has filed registration of the establishment with its own office
address and the establishment of having its office out of the notified area and till now the
office of the establishment does not fall under the ambit of ESIC Scheme as it is still out of
the notified area. It is further not out of place to mention here that the services rendered by
the establishment are also out of the notified area and no workmen working therein is
eligible to avail any benefits of ESIC Scheme.
5.