Ved Prakash Vaish, J.:--

1. By the present petition under Articles 226 and 227 of the Constitution of India, the petitioner seeks quashing of the order dated 02.02.2011 passed by the Presiding Officer, Employees Provident Fund Appellate Tribunal (hereinafter referred to as ‘the EPFAT’), New Delhi in Appeal No. 650(4)2004 whereby the appeal of the petitioner under Section 7-D read with Section 7-I of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the EPF Act) was dismissed by the EPAT. The petitioner also impugns the order dated 30.04.2004 passed by the respondent whereby damages to the tune of Rs. 21,01,669/- (Rs. Twenty one lacs one thousand six hundred and sixty nine) under Sections 14B and 7Q of the EPF Act was cumulatively levied on the petitioner.

2. Brief facts as emerging from the petition are that the petitioner establishment was served with a letter No. DL/CPM/Circle:30/Damages/DL/12870/CA dated 15.01.2004 by the office of the respondent requiring the petitioner to make payment of interest and damages for the belated remittance under Section 7Q and 14B of the EPF Act for the period March 1997 to February 2002. The t