The legal requirement of pre-deposit does not apply to appeals concerning orders under Sections 14-B and 7-Q, allowing restoration of the appeal for merits consideration.

JUDGMENT

Prathiba M. Singh, J. (Oral)--This hearing has been done through video conferencing.

2. The present appeal has been filed challenging the impugned orders dated 18th September, 2019 and 6th November, 2019 passed by the Central Government Industrial Tribunal/Employees' Provident Fund Appellate Tribunal (hereinafter "Tribunal") by which the appeal filed by the Petitioner has been dismissed.

3. The brief facts are that a show cause notice was issued on 9th May, 2014 under Section 14-b and 7-Q of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter "the Act") for the period November, 2008 to April, 2014. The Respondent-Authority passed an order on 30th July, 2014 assessing the Petitioner for payment of interest and also imposition of damages to the following effect:-

"NOW THEREFORE, I, SATISH KUMAR GUPTA Assistant Provident Fund Commissioner, Delhi (North), in exercise of the powers conferred on me by section 14-B the Act and on application of my mind to the facts and circumstances of the case and on perusal of the relevant records, consider it to be a fit case for levy of damages as per the rates prescribed under Para 32-A of the EPF Scheme, 1952, Para 5(1) of the Employees' Pension Scheme, 1995 and Para 8-A of the EDLI Scheme, 1976 notified vide notification dated 14.08.91 and 26.09.2008 issued by the Government of India and accordingly order that the damages for the delayed payment for the period from 11/2008 to 04/2014 totalling Rs. 52,22,078/- be recovered as per the account wise schedule indicated below from the employer in relation to M/S ASCOT HOTELS and RESORT PVT LTD. Bearing code No. DL/35589:-

AND WHEREAS an order under section 14B of the EPF & MP Act, 1952 has been issued after affording opportunity to the establishment levying damages for the delayed payments of contribution and administrative charges for the period 11/2008 to 04/2014 totaling Rs.52,22,0781-, it is ordered that the establishment is liable to pay the following amount of interest under section 7Q of the EPF & MP Act, 1952 on account of belated remittances of contributions and administrative charges for the period 11/2008 to 04/2014 as per the account wise schedule indicated below:-

4. Damages have been imposed upon the Petitioner to the tune of Rs.52,22,078/- and interest amount has been computed at Rs.25,97,260/-. Challenging these impositions, the Petitioner filed an appeal before the Tribunal under Section 7-i of the Act. The case of the Petitioner is that the entire interest amount has already been deposited and the challenge was only to the component awarding damages. Vide interim order dated 9th October, 2014 passed by the Tribunal, the operation of the impugned order was stayed, subject to the deposit of interest assessed under Section 7-Q of the Act, and an additional amount of Rs. 20,00,000/- with the Respondent Authority, within four weeks. The operative portion of the said order reads as under:-

"The present appeal has been filed by the appellant under Section 7 I of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (in sort 'the Act') challenging