JUDGMENT

Ravi Krishan Kapur, J. - The petitioners assail the orders dated 28 May 2013 and 31 July, 2013 respectively passed under Section 7A and Section 7B of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 ("the Act") and the consequential actions taken pursuant thereto.

2. The petitioners are carrying on business of manufacturing kraft paper. The factory of the petitioner establishment is situated at village Sherpur, P.S.-Amta, Howrah.

3. The petitioner establishment was allotted Code no.WB/49849 under the Act. On 9 May, 2012, the respondent authorities initiated a proceeding under Section 7A of the Act against the petitioner establishment. The petitioner establishment was duly informed of the initiation of such proceedings and participated in the same. By an order dated 28 May, 2013 the Assistant Provident Fund Commissioner passed a final order determining an amount of Rs.38,87,303/- as principal payable by the petitioner establishment for the period from 1 November, 2011 to 3 March, 2013 and a further sum of Rs.6,05,532/- as interest under Section 7Q for the aforesaid period.

4. Being aggrieved by that order, the petitioner filed an application for review un