Zuari Cement Ltd vs Regional Director,E.S.I Corp.& Ors

The Supreme Court held that the Employees State Insurance Court (ESI Court) has jurisdiction to decide issues related to the applicability of the Employees State Insurance Act, 1948, specifically under Section 75(1)(g). The Court clarified that while the appropriate government has the power to grant exemptions under Section 87, the ESI Court can adjudicate on the matter of demand notices and exemptions based on the facts presented. The Court overturned the High Court's ruling that denied the ESI Court's power to grant such exemptions, thereby reinstating the ESI Court's order granting future exemption to the appellant.