JUDGMENT

Suvra Ghosh, J. - The order of the Central Government Industrial Tribunal, Kolkata in appeal No. EPF-19 of 2019 passed on 20th September, 2019 dismissing the appeal preferred by the petitioners against an order under section 14B and 7Q of the Employees' Provident Fund and Miscellaneous Provisions act, 1952 passed on 7th May, 2018 is under challenge in the writ petition.

2. It is submitted on behalf of the petitioners that proceeding under section 14B of the Employees Provident Fund and Miscellaneous Provisions act, 1952 was initiated against the petitioner company by the first respondent for alleged delayed payment of provident fund contribution for the period 1st april, 1996 to 31st December, 2013. The authorised representative of the petitioner company participated in the proceedings and submitted before the authority that though the company's business closed down in 2008, the company somehow managed to deposit the contribution for the entire period in question as demanded by the provident fund authority and is not a defaulter. The company also prayed for waiver of damages under section 14B of the act of 1952 as claimed by the provident fund authority. The proceeding was d