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18. It is contended by him that the Statement of Reasons appended to the retrenchment notice (2009) 5 SCC 705 issued to the concerned workmen by the appellant-Company does not show that the retrenchment of the workmen from their services is on account of closure of the clearing department, which is the part of the undertaking of the appellant-Company. According to him, the concurrent finding of fact recorded by the courts below on the relevant issue is on proper appreciation of pleadings and both documentary and oral evidence on record and is not shown to be erroneous, yet the same is sought to be challenged by the appellant-Company without showing material evidence on record against the finding of fact on the points of dispute and relevant contentious issues framed by the Industrial Court. He placed strong reliance upon paragraphs 2 and 3 of the written statement of the appellant-Company to the complaint, wherein it is stated that due to severe recession in the dominant areas in the industry in which the concerned workmen were engaged and various other factors, which were having direct impact on the business activities and therefore, it was found imperative for the appellant-Company to shut down some of their activities as detailed by them in the Statement of Reasons appended to the notice of retrenchment. Strong reliance was placed upon by him on the decision of this Court in the case of S.G. Chemicals And Dyes Trading Employees’ Union v. S.G. Chemicals And Dyes Trading Ltd. & Anr.9, in justification of the finding of fact recorded by the Industrial Court and concurred with by the High Court on the issue that the notice of retrenchment served upon the concerned workmen is bad in law. Relevant paragraph of the said case is extracted as under:

23. The aforesaid rival legal contentions are carefully examined by us with reference to the pleadings, evidence adduced by both the parties on record before the Industrial Court, the relevant statutory provisions of the I.D. Act inter alia, Section 2(cc) read with Sections 25F

(a) & (c), 25FFA, and 25G of the I.D. Act read with Rule 81 of the Bombay Rules to find out as to whether the findings recorded by the Industrial Court on the relevant issue nos. 1 to 3 and 7 in the award in favour of the concerned workmen are either erroneous or bad in law and warrant interference by this Court.