JUDGMENT :

1. Heard Sri Pradip Kumar Srivastava, learned counsel for the petitioners, Sri Mata Prasad, learned Standing Counsel appearing for the first respondent, Sri Brijesh Kumar, learned counsel for the second respondent and Sri Jagdish Pathak, learned counsel appearing for the third respondent.

2. The present writ petition has been filed seeking to assail the order dated 28.12.2019 passed by the third respondent/Assistant Provident Fund Commissioner Regional Office, Meerut in proceedings under Section 7-A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952[the EPF Act, 1952] and also the order dated 15.07.2019 passed by the fourth respondent/Presiding Officer Central Government Industrial Tribunal-cum-Labour Court, Kanpur whereunder the appeal filed thereagainst has been rejected on the ground of delay.

3. The records of the case reflect that in proceedings for assessment of dues for the period 08/2012 to 12/2012, under Section 7-A of the EPF Act, 1952, an order dated 28.12.2018 was passed determining an amount against the petitioners.

4. A writ petition, Writ-C No.5308 of 2019, was filed seeking quashing of the aforementioned order dated 28.12.2018 which was