Hemant Gupta, J.

Heard learned counsel for the parties.

2. The challenge in the present Letters Patent Appeal is to an order dated 9th of December, 2014 passed by the learned Single Bench of this Court in C.W.J.C. No. 11001 of 2010 filed by the respondent Assistant Provident Fund Commissioner (for short “the Commissioner”).

3. The Commissioner has sought quashing of an order dated 8th of August, 2008 passed by Employees Provident Fund Appellate Tribunal (for short “the Tribunal”) in the writ petition whereby, the order passed by the Regional Provident Fund Commissioner (C & R), Bihar, Patna on 12th of October, 2004 was quashed awarding damages under Section 14B of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (for short “the Act”). The learned Tribunal set aside the imposition of damages on the ground that there was no wilful default on the part of the appellant as the appellant was availing legal remedies available to it.

4. Initially the Regional Provident Fund Commissioner issued a notice under Section 7A of the Act for assessment of Provident Fund dues for the period from June, 1977 onwards. Such proceedings were challenged by the appellant before t