K. Vinod Chandran, J.

1. The appeal is filed by the Employees Provident Fund Organization against the judgment of the learned Single Judge, limiting the damages under Section 14B of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter referred to as "the Act") at 10% of the amount as specified in Exhibit P1.

2. It is the admitted case that the 1st respondent, covered under the Act, had failed to make the contribution under the Act as also the contributions for the Pension Fund and Deposit Linked Insurance Fund for the period between April, 1995 and December, 2000. Under Section 14B of the Act Exhibit P1 order was passed, assessing damages at an amount of Rs.11,17,495/- as a measure of penalty, levying the said amount as damages. The 1st respondent was before this Court in writ petition, contending that the Appellate Tribunal in its order, produced as Exhibit P4, failed to consider the contentions of the 1st respondent in the correct perspective and rejected the same only on the specious ground of financial disability; which apparently cannot be a ground to reduce the damages.

3. Before the learned Single Judge, the 1st respondent/writ petition