salary register of the salary sheets of Rs.46,34,017/- paid as salary/wages. The claims that the applicant did not produce salary sheets or wage register with regard to the expenditure of Rs.76,16,210/- and applicant did not produce any record with respect of the said expenditure of Rs.76,16,210/-. But in the cross examination he categorically admits that the wage register at Ex.A9 series bears a signature affixed for having verified them during the course of inspection. In the cross examination he admits that it is true that the expenditure of Rs.1,22,95,246/comprises of wages paid to both coverable and non coverable employees’, but he claims that since no records were produced he cannot comment on the amount of Rs.1,22,95,246/comprises an amount of bonus paid to employees’. But categorical admission is given that the amount of Rs.1,22,95,246/- comprises of wages paid to both coverable and non coverable employees’ and when such admission is given and when the AW1 was not cross examined with regard to the A9, it was produced in his evidence. The ESI Court ought to have taken note of the said fact into consideration. But further he admitted that he had ascertained about coverable portion of the
