Maternity leave - employee no longer on roll after failed take over

We had hire a female candidate in our sales team in 01/12/2016 as Executive. In February first week she informed her HOD that she is pregnant .Due to some financial crises the management has taken a strict decision for handover the company to some other company and finally we have closed our company on 31/03/2017 and clear all the dues of all the employees (including pf, esi, salary, gratuity) and take their resignation.
New Company took the charge on 01/04/2017 and also carry our employees and he issued them New Appointment Letter w.e.f. 01/04/2017. Unfortunately, the New Company was fraud so they left from our premises on 21/06/2107. From 21/06/2107 to 30/09/2017 we again run the company because we did not have new vendor , on that time we paid salary in cash mode.
No PF/ESI/Appointment Letter was given to any employee . The work was going only on temporary basis because we were trying to sell out that company to new vendor.
At last, 01/10/2017 we again take the charge of company and issued fresh Appointment letter to our employee except that lady. But she was already left for delivery - the baby in first week of September. Is she eligible for Maternity leave for her? actually she is not our roll at present and she is on maternity leave.

Dear Geeta: Here the 'Establishment' changed hands three times in the past 6 -7 months and the employee has not worked at all with the current employer. The eligibility for Maternity Benefit as per the MB Act is a minimum of 80 days service in the past 12 months in the employer estabishment. It will be very difficult to realise anything against employer no.1&2. But there is a mention of ESI coverage during some period. The period of contribution needs to be ascertained and examined for coverage for which relevant data may be provided.

Dear Geeta,
As per the scenario mentioned above the employee is not entitled for Maternity Benefits from your company. Minimum 80 days of continuous service is required before claiming the benefit which does not found in the said employee case.