JUDGMENT :

V. Kameswar Rao, J.

1. This petition has been filed with the following prayers:-

“a. setting aside the impugned order dated 27th November 2014 passed by Shri R.L. Koli, Ld. Presiding Officer Employees Provident Fund Appellate Tribunal, New Delhi, in Appeal i.e. ATA No. 927 (4)2014 “M/s Era Infra Engineering Ltd. V/s RPFC Delhi.

b. Pass any further order/relief as this Hon’ble Court deem fit and proper in favour of the petitioner and against the respondents in the present facts and circumstances of the case.”

2. The challenge in the instant petition is to an order dated November 27, 2014 passed by the learned Employees Provident Fund Appellate Tribunal (the ‘Tribunal’, hereinafter) whereby it quashed/set aside the order dated August 29, 2014 passed by the Regional Provident Fund Commissioner (‘RPFC’, for short and ‘Adjudicating Authority’, hereinafter) under Section 7A of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (‘EPF Act’, hereinafter), whereby the respondent No.1 herein was directed to deposit an amount of Rs.108,67,37,263/- towards Provident Fund (‘PF’, for short) contribution.

3. The respondent company is an Establishment covered under the provi