EPF matters order dated 28.04.2026 CGIT-2 Delhi. appeal no. D-2/24/2025 M/s. MAC Exports vs APFC/RPFC on 28 April 2026

D-2/24/2025 M/s MAC Exports vs. APFC/RPFC, RO Gurugram BEFORE CENTRAL GOVERNMENT INDUSTRIAL TRIBUNAL CUM LABOUR COURT No. 2/EPFAT, DELHI

Item no. 1 D-2/24/2025 M/s. MAC Exports vs. APFC/RPFC, RO Gurugram.

Present: Sh. Harsh Singhal, Ld. Counsel for the appellant. None for the respondent.

Order dated-28.04.2026 ORAL:

Appellant has pressed its application under section 7-O of the EPF & MP Act, 1952 (hereinafter referred to as ‘the Act’) read with section 151 of the code of civil procedure, 1908, for waiver of the pre- deposition. It has been contended that the impugned order is wrong and against the principle of law. If, he was asked to deposit the amount then irreparable loss will be caused. Order passed by the respondent is contrary to the record maintained by it. Though, the counsel for the respondent is not present, but, he has filed the reply. He has taken the plea in his reply stating that appellant is required to deposit the 75% of the assessed amount.

This Tribunal has perused the order passed under section 7-A of the Act by the respondent, whereby Sh. Mohit Kumar, RPFC-II, determined the amount of Rs. 15,89,078/- against the appellant for the period from 10/2013 to 12/2018.

D-2/24/2025 M/s MAC Exports vs. APFC/RPFC, RO Gurugram Counsel for the appellant has drawn the attention of the para no. 3 of the order at page no. 27 of the appeal, whereby it was observed as follows: “The inquiry was initiated way back in the year 2021 and ample opportunities have been afforded to the employer to submit the record, to file his say in the matter. But, despite various adjournment notices and summons u/s 30 CPC, the employer has not appeared before the Assessing Officer deliberately. It appears that the employer is using delaying tactics to prolong the inquiry”.

He has further drawn the attention at page no. 28 at para-D where department was directed to issue a public notice for purpose of production of records in inquiry under reference. A public notice dated 28.07.2024 was issued in the leading newspapers (Indian Express and Dainik Jagran) for the general public. He further said that the above said observation of the respondent is contrary to the record, for this he has annexed the daily orders dated, 12.07.2021, 16.04.2021, 22.05.2021, 14.06.2021, 12.10.2021, 21.12.2021, 25.01.2022, wherein presence of Sh. Savinder Singh and Smt. Gagandeep Kaur was marked on behalf of the establishment, even, establishment representative has given detailed reply.

I have gone through the order as well as the order sheet. For ready reference, the above order sheets are required to be pasted herein:

D-2/24/2025 M/s MAC Exports vs. APFC/RPFC, RO Gurugram

D-2/24/2025 M/s MAC Exports vs. APFC/RPFC, RO Gurugram

D-2/24/2025 M/s MAC Exports vs. APFC/RPFC, RO Gurugram

D-2/24/2025 M/s MAC Exports vs. APFC/RPFC, RO Gurugram Copies of the order sheet relied by the appellant are matched with the Trial court record. From the above said order sheet, It appears that the respondent has not applied his mind while passing the said order. It has not considered the written reply. Rather than, for considering the written reply dated he has stated that nobody has appeared on behalf of the appellant establishment to present its case. On record, there is no publication in Indian Express and Dainik Jagran which are mentioned by the respondent in the impugned order. It appears that the above said order has been passed mechanically without going through the record, hence, the order dated 05.08.2024 wherein, respondent had assessed the amount under section 7-A of the Act be set aside and recalled. Matter is remanded back to the respondent with the direction to decide the case afresh within four month from the date of receipt of this order. Appellant be given an opportunity to represent its case and inform in each and every hearing through e-mail i.e. gagan@macexports.in, postal address i.e. 8, West End, DLF, Chattarpur, New Delhi-110030 and whats’app numbers i.e. 9810749898 & 9810707762 and the communication to this effect through postal address, e-mail and what’sapp numbers to the appellant establishment be also placed on trial court.

A copy of this order is sent to the Central Provident Fund Commissioner to look after the affair of the office of the RPFC, Gurugram (west) and take appropriate action and intimate to this Tribunal about the action taken within four months. Record of this file is consigned to record room.

ATUL KUMAR GARG (Presiding Officer)