1. Applicability of the Employees' Provident Fund & Miscellaneous Provisions Act, 1952 to the appellant viz. Mezban Restaurant is in question before us in this appeal at the instance of the Employees Provident Fund Organization and the Regional Provident Fund Commissioner. By an order dated 18th August, 2006 passed by the Assistant Provident Fund Commissioner, Kolkata under Section 7A of the Employees' Provident Fund & Miscellaneous Provisions Act, 1952, it was held that the provision of the said Act is applicable to the establishment of the respondent viz. Mezban Restaurant with effect from 13th January, 2003. The said establishment felt aggrieved. Accordingly, it filed an appeal before the Employees Provident Fund, Appellate Tribunal, New Delhi challenging the order dated 18th August, 2006 passed by the Assistant Provident Fund Commissioner, Kolkata. The said appeal was ultimately allowed by the Appellate Tribunal and the order passed by the Assistant Provident Fund Commissioner, Kolkata holding that the provisions of the said Act are applicable to the said establishment was set aside.

2. The legality and/or propriety of the said order of the Appellate Tribunal was challeng