Republic of the PhilippinesSUPREME COURTManilaFIRST DIVISIONG.R. No. 182299 February 22, 2010WILFREDO M. !RON, !RR" !NT#ON" !RON, R!MIL C!"!GO, DOMIN!DOR GEMINO, !RISTEO PU$ON, ERN!RD M!NGS!T, M!RIFE !LLESC!, C"NT#I! %UN!T!S, LOURDES R!!GO, %EFFERSON DEL! ROS! a&' %OM!R M. DEL! ROS!, Petitioners, vs.N!TION!L L!OR REL!TIONS COMMISSION a&' M!GIC S!LES, INC. re(re)e&*e' by %OSE ". S", Respondents.D! I S I O N+ILL!R!M!, %R., J.:The present petition for revie" on certiorari see#s to annul the Decision$ dated %u&ust '$, ())*, as "ell as the Resolution( dated March +, ()),, of the !ourt of %ppeals in !%-..R. SP No. *,/(0, "hich affir1ed the Decision' of the National 2abor Relations !o11ission 3N2R!4 in N2R!-N!R !% No. )(,$,)-)$.Respondent Ma&ic Sales, Inc. 3MSI4 is a do1estic corporation en&a&ed in the business of tradin&consu1er &oods such as soap, biscuits, cand5, coffee, and 6uice drin#s, a1on& other thin&s,7 "hile respondent 8ose 9. S5 is the co1pan5:s President and .eneral Mana&er.0 On the other hand, petitioners clai1 to be e1plo5ees of MSI.+ It appears that on 8anuar5 $,, ())), S5 ordered an inventor5 of the co1pan5:s stoc# after noticin& a stead5 increase in the co1pan5:s pa5ables and a decline in its invest1ents. Mr. 8ovencio %. Daro5a, a !ertified Public %ccountant and the !orporate Finance Mana&er of MSI, "as tas#ed to conduct a thorou&h audit of the co1pan5:s business. S5 then infor1ed petitioner ;ilfredo plain and refute the char&es, the5 neither rebutted the sa1e nor attended the investi&ation. Aence, MSI decided to ter1inate their services.$$Petitioners forth"ith filed co1plaints$( "ith the N2R! %rbitration