being transferee company is liable to pay ESI dues as per
Section 93A of the Act, 1951.
8. It is apt to extract the relevant ... Section -
29 of the Act, 1951, which are as under:
"93A. Liability in case of transfer of establishment.--Where an
employer, in relation
manufacturing or processing of goods exported out of India under Section 93A.
7. From the above statutory provisions, it is seen that the Central Government
manufacture and deal in footwear. The petitioners have a factory at 93A, Pokharan Road No.1, Thana and the petitioners manufacture P.C.V. footwear
section 37 of the Central Excise Act, 1944 and section 93A read
with section 94 of the Finance Act, 1994, the first respondent to
this
also Section - 29 of the
Act, 1951, which are as under:
"93A. Liability in case of transfer of establishment.--Where an
employer, in relation
exercise of the powers conferred by
section 93A of the Finance Act, 1994 (32 of 1994) (hereinafter
referred to as the said
also Section - 29 of the
Act, 1951, which are as under:
"93A. Liability in case of transfer of establishment.--Where an
employer, in relation
Section 37 of the Central Excise Act, 1944
and Section 93A of the Finance Act, 1994.
As required under Section
stated that the subject property comprised in old S.F.No.93A was classified as
‘Government Poromboke-Local Fund Road
canned software falling
under Item No. 85238020 was provided at S.No.93A. The
relevant entry reads as follows:
"Packaged software or canned software ... thereto, the following shall be inserted, namely :-
(1) (2) (3) (4)
"93A 8523 Packaged software or 15".
canned software
Explanation.- For the purposes
