Cgit award
Case brief
What is this about?
The tribunal granted a stay on damages under Section 14B pending determination of dues under Section 7A. In other matters, the court allowed condonation of delay, heard partial arguments regarding stay applications, or adjourned proceedings due to counsel absence or unpreparedness.
What did the court decide?
Stay granted on damages under Sec 14B; condonation of delay allowed; other matters adjourned.
What the court decided
A compact analysis
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
BEFORE CENTRAL GOVERNMENT INDUSTRIAL TRIBUNAL CUM LABOUR COURT, DELHI
D-1/61/2024 & D-1/62/2024 M/s S.P. Engineering Products vs. APFC/RPFC, Delhi North.
Present: Sh. S.P. Arora & Sh. Rajiv Arora, Ld. Counsel, for the Appellant.
Sh. S.N. Mahanta, Ld. Counsel for the Respondent.
Order dated-05.08.2025
ORAL
This is a second round of litigation between the appellant and the respondent. First appeal was remanded back to the respondent for fresh consideration. However, respondent again reiterated the said order passed earlier without considering his submission. In fact these are the two appeals which has been preferred by the appellant, first appeal is in regard to the period 2007 to 2009 for which employee contribution has been deposited belatedly up to 2014. The second appeal is in respect for the period 2015 to 2018 of which the contribution has been paid of the employees up to Sep, 2011 and the same was deposited belatedly as far as up to 2017.
Appellant has taken the plea that he has informed the respondent about the closure of his business vide letter dated 05.04.2012 informing the establishment of no business from 01.10.2011. Respondent has not initiated any enquiry u/s 7A of the EPF & MP Act, 1952 (hereinafter referred as the Act), though, it has the entire record in possession regarding the non-deposit of the contribution of the employees up to 2011. Employer has to make the declaration about the number of employees working there in a particular month. So, before levying the damages u/s 14B as well as interest u/s 7Q of the Act, it is incumbent upon the respondent department to determine the dues payable u/s 7A of the Act. If the respondent had undergone this exercise and in spite of determining the
Issues for consideration
3 issues framed by the court
Whether the EPFC should proceed to levy damages under Section 14B without determining dues under Section 7A first.
Whether an application for condonation of delay is allowed when the date of knowledge is undisputed.
Whether financial hardship can be a ground for non-imposition of damages under the EPF Act.
Parties & counsel
- appellant
M/s S.P. Engineering Products
- appellant
M/s Jagriti Public School
- appellant
M/s Brij Associates
- appellant
M/s SAR Engineers
- appellant
M/s BR Products Pvt. Ltd.
- respondent
Case details
As recorded by the court registry
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