H. BILLAPPA, J. ( 1 ) THIS appeal is directed against the order dated January 27, 2001 passed by the El Court in E. S. I. Application No. 1/2000 allowing the application filed by the respondent herein. ( 2 ) THE appellant claimed contributions on conversion charges and job work entrusted to the outside establishments for stitching for the period from 1992-1994. The said order was challenged by the respondent herein before the ei Court in E. S. I. Application No. 1/2000. The court below, by its order dated January 27, 2001, has set aside the said order. ( 3 ) AGGRIEVED by that, appellant herein has filed this appeal. ( 4 ) THE learned counsel for the appellant contended that the EI Court was not justified in holding that outside establishments are not immediate employers. ( 5 ) THE EI Court, placing reliance on the decision of the Division Bench of this Court and also of the Supreme Court, has held that outside establishments are not immediate employers under Section 2 (13) of the Act. In view of this, in my considered view, there is no merit in this appeal and hence it is liable to be dismissed. Accordingly, it is dismissed.