ORDER

The case of the petitioner is that the petitioner mill is a limited company incorporated under the Indian Companies Act, 1956. The petitioner started its commercial production in the year 1990 and has been doing business profitably. It has been complying with all the provisions of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter called as 'the Act'). The petitioner further averred that there was a huge employee turn over which is peculiar to the industry, the petitioner had to recruit apprentices for imparting training to them so that their services could be utilised after completion of their training. The said apprentices were recruited under the Certified Standing Orders applicable to the establishment and as such, they are excluded employees as envisaged under paragraph 26(3) of the EPF Scheme. Without considering the said legal position, the EPF authorities initiated enquiry under Section 7-A of the Act and for which, the petitioner submitted a reply on 12.08.2004. However, the authorities chosen to pass an order under Section 7-A of the Act on 18.03.2005 demanding a sum of Rs.10,12,732.40 as contribution due for the period between April,