REKHA PALLI, J.

1. Vide the present petition under Article 226 of the Constitution of India, the petitioner/ Central Board of Trustees, Employees Provident Fund Organization, impugns the order dated 19th October, 2016 passed by the Employees Provident Fund Appellate Tribunal in ATA No. 870(4) 2009 whereunder the respondent/establishment's appeal has been allowed. Resultantly, the orders dated 23rd July, 2003 and 30th October, 2009 passed by the petitioner under Sections 7-A and 7-B of the Employees Provident Fund & Miscellaneous Provisions Act, 1952 (hereinafter referred to as "the Act") have been set aside and the matter has been remanded back to the petitioner for conducting a fresh inquiry.

2. The facts as emerge from the records are that on 1st December, 1999, the petitioner initiated proceedings under Section 7-A of the Act against the respondent for determination of the provident fund dues payable by the respondent towards the employees engaged through by its contractors during the period 1988-89 to November, 1994. On 19th March, 2002, the Enforcement Officer of the petitioner visited the respondent/ establishment and sought information regarding compliance in respect