JUDGMENT

Alok Aradhe, J. - The petitioner in this petition under Article 227 of the Constitution of India has assailed the validity of the order dated 02.11.2015 passed by the Regional Provident Fund Commissioner by which the Regional Provident Fund Commissioner in exercise of powers under Section 14B of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter referred to as 'the Act' for short) has imposed a penalty of Rs. 26,54,218/- as damages and has further directed the petitioner to pay a sum of Rs. 13,85,278/- as interest. The petitioner has also assailed the validity of the order dated 26.06.2020 passed by the Employees' Provident Fund Appellate Tribunal (hereinafter referred to as 'the tribunal' for short) by which the appeal preferred by the petitioner has been dismissed and the aforesaid order passed by the Regional Provident Fund Commissioner has been affirmed.

2. Facts leading to filing of this appeal in nutshell are that the petitioner is a company engaged in the business of manufacture of readymade garments viz., trousers. The employees of the petitioners are covered under the provisions of the Act. It is the case of the petitioner that sometime