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2018 (2) TMI 2051

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..... - CESTAT ALLAHABAD ] in as much as the Insurance Premium paid in relation to employees/workers in the factory in compliance with Sec. 38 of the Employees State Insurance Act, 1948. Appeal allowed - decided in favor of appellant. - E/10038/2018 - A/10220 2018 - Dated:- 2-2-2018 - Dr D.M. Misra, Member (Judicial) For Appellant(s) : Shri D Parikh, Chartered Accountant For Responde .....

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..... nding of the Ld Commissioner (Appeals). 5. I find that the issue is covered by decision of this Tribunal in the aforesaid two cases in as much as the Insurance Premium paid in relation to employees/workers in the factory in compliance with Sec. 38 of the Employees State Insurance Act, 1948. 6. In the result, the impugned order is set aside and the appeal is allowed. (Dictated and pronou .....

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