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