JUDGMENT

Gaurang Kanth, J.

1. The present petition is filed under Articles 226 and 227 of the Constitution of India impugning the order dated 17.12.1999 (hereinafter referred to as the "Impugned Order") passed by the Employees Provident Fund Appellate Tribunal, New Delhi (Respondent No.3) in Appeal No. ATA-16(8)1999 titled as `M/s Whirlpool of India Ltd. v. Regional Provident Fund Commissioner, Faridabad (Haryana)'. Vide the aforesaid Impugned Order, the Respondent No.3 dismissed the appeal and confirmed the order dated 28.07.1999 passed by Regional Provident Fund Commissioner, Faridabad (Respondent No.1) under Section 7-A of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as "E.P.F. Act").

FACTS RELEVANT FOR ADJUDICATION OF THE PRESENT WRIT PETITION

2. On 13.10.1995, the Petitioner Company, during the course of conciliation proceedings under Section 12(3) of the Industrial Disputes Act, 1947 ("I.D. Act"), entered a long-term settlement with its workmen union under the provisions of the I.D. Act. A Memorandum of Settlement (Annexure P-7) was signed between the Petitioner and the workmen of the Petitioner Company, whereby the Petitioner