JUDGMENT

Shekher Dhawan, J. - Present writ petition under Article 226/227 of the Constitution of India is for issuance of a writ in the nature of certiorari for quashing order dated 24.01.2011 passed by Employees' Provident Fund Appellate Tribunal (for short, "the Appellate Tribunal") whereby the matter has been remanded to the Employees Provident Fund Authority (for short, "the Authority") to assess the liability at the rate of 22% including the interest from @ 37% without any basis.

2. Respondent No.1 company was liable to make payment of contribution towards employees provident fund under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (for short, "the Act") timely and the said payments were not made for the period from August, 1992 to January, 2000. A show cause notice, dated 18.12.2002 was issued by the petitioner to the employer as to why damages under Section 14-B of the Act be not recovered from it. After giving opportunity of hearing to the employer on 15.1.2003 and 29.01.2003, order dated 10.3.2003 (Annexure P/1) was passed and damages were imposed and the total liability on account of provident fund contribution, damages and interest was fastened to