VED PRAKASH VAISH, J.

1. By way of present petition under Article 226 and 227 of the Constitution of India, the petitioner has assailed order dated 1st November, 2010 in ATA No.642(4)2008 passed by learned Presiding Officer, Employees’ Provident Fund Appellate Tribunal, New Delhi (EPFAT) whereby the appeal filed by the petitioner against the order dated 2nd June, 2008 and 30th July, 2008 passed by Assistant PF Commissioner under Section 7A of the Employees’ Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the ‘EPF Act’) was rejected.

2. The brief facts as culled out from the petition are that the petitioner, M/s. Bright Export Ltd. is a company incorporated under the Companies Act, 1956, the petitioner is covered under the EPF Act and was allotted code No.DL/26215. Vide summons dated 25.07.2006, the respondent initiated an inquiry under Section 7A of the EPF Act on the ground that 27 employees of the petitioner’s company are not members of the fund and that PF dues for the period September, 2002 to April, 2006 in respect of 27 employees had not been deposited by the petitioner establishment.

3. Vide order dated 2nd June, 2008, Assistant PF Co