Rajesh Bindal, J.

Employees' Provident Fund Organization is before this court challenging the order dated 31.5.2010, passed by the Employees' Provident Fund Appellate Tribunal (for short 'the Tribunal'), whereby in an appeal filed by respondent No. 1-establishment, order dated 3.2.2006, passed by Assistant Provident Fund Commissioner-9, Amritsar (for short, 'the Commissioner') u/s 7A of the [Employees' Provident Fund and Miscellaneous Provisions] Act, 1952 (for short, 'the EPF Act') directing clubbing of two establishments, namely, respondent No. 1-M/s. Bombay Selection House and M/s. Best Choice for the purpose of coverage under the EPF Act, was set aside. Briefly, the facts are that respondent No. 1-establishment was allotted a code for compliance of the provisions of the EPF Act while treating another establishment, namely, M/s. Best Choice as part of it for the purpose of considering the number of employees employed in the establishment. The applicability was challenged by respondent No. 1-establishment on the plea that M/s. Best Choice has been wrongly clubbed. Both the units are independently owned by two different partnership concerns. They are having different regi