J U D G M E N T

[WP(C) Nos.1780 & 1790 of 2021 and WP(C) Nos. 24681 & 24720 2020]

WP(C)Nos.24681 and 24720 of 2020 have been filed by the Kerala Electrical & Allied Engineering Co.Ltd. (a Government of Kerala Company) challenging the orders on Appeal Nos.233 and 447 of 2018 on the file of the Central Government Industrial Tribunal cum Labour Court, Ernakulam, through which, the appeal filed by the said company against orders imposing damages under Section 14 B of the The Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as “the EPF Act, 1952”) has been reduced only to 70%. It is the case of the company that, considering the facts and circumstances under which there was delay in remitting the Provident Fund contributions, the Tribunal ought to have completely waived damages under of the EPF Act, 1952 or should have at least restricted the amount of damages to a nominal amount. The orders in Appeal Nos.447 and 233 of 2018 have also been challenged by the Central Board of Trustees of th