JUDGMENT

A.S. Chandurkar, J. - Rule. Heard finally with consent of learned counsel for the parties.

2. The petitioners are aggrieved by the order passed by the Employees Provident Fund Appellate Tribunal, thereby allowing the appeal that was filed by the respondent no.1 herein and setting aside the order dated 30th January, 2013 passed by the Asstt. Provident Fund Commissioner.

3. According to the petitioners, the establishment of the respondent no.1 is covered under the provisions of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 [for short, "the said Act"] from 31st July, 1987. On account of failure on the part of respondent no.1 in remitting dues towards provident fund from October, 1997, an enquiry under provisions of Section 7-A of the said Act came to be initiated. In those proceedings, the Assistant Provident Fund Commissioner on 28th January, 2013 assessed the amounts due from the respondent no.1 at Rs. 26,34,708-00/-. The respondent no.1 being aggrieved filed an appeal before the Appellate Tribunal. By the impugned order, the said appeal has been allowed and the order dated 30th January, 2013 has been set aside.

4. Shri H. N. Verma, learned counsel for