Queries on ESI inspection - Repair Maintenance and Freight charges - explanation was not accepted by ESI officer

Dear Folks, Recently our company was inspected by ESI asking following queries from Profit & Loss Account of 2017-2018 wherein accounted Rs. 6000 as freight charges and Rs. 5000/- as repair maintenance and we have shown the bill and explained (explanation given below) which was not accepted by ESI officer and next hearing may be by this week end.
Explanation and queries as follows,
1. Repair Maintenance : After showing the bill copy of computer service provider for tally software, ESI asked to produce the ESI registration no, where only 3 members are working. so not possible to get the register no, i replied.
2. Freight charges : ESI asked that you have engaged manpower for loading & unloading. I replied that manpower given by our customer and offered the amount to them on humanitarian basis.
Kindly refer the above information and both answers were correct or not and seeking further advice on it.

point no 1. repair & maintenance of computer (tally software),
if the establishment can prove that the service provider did not attended in person, and have provided the electronic support for such maintenance, then it may be accepted
point 2
loading and unloading charges, when the manpower was provided by your customer then you don't have to pay them, instead you can offer some foods and beverages brought and handed over to the persons, not as wages or loading / unloading, wrong accounting policy has been adopted here
look at your vouchers and then ask the counsel to handle the issue proper way

Dear Mr.Sharma,
Thanks to have shared lucid explanation on it.
yes, it's a wrong accounting policy as you said and we cleared with auditor also.
Thanks...