"7.As aforesaid, alleging delay in the payment of PF contributions, the 2nd respondent issued orders under Section 14B, imposing damages on the petitioner company, without even issuing proper notice. Photocopies of the orders No. SED/TN/CBE/691/Pol.II/LO/2001 dt.31.8.2001 and No.SDC/TN/CBE/651/Pol.II/LO/2001 dated 23.6.01 issued under section 14B, Appeals were filed against the orders together with petitions for waiver of pre-deposit/stay as also for condonation of delay. Though the petitioner made every effort to bring up those appeals and secure stay orders thereon, it could not succeed, apparently due to the large pendency of cases in the Tribunal. 8.Since the various orders passed under Section 7A were all challenged under Section 71 before the 4th respondent as is evidenced by Exhibits P2 Series no recovery could have been possible in law. Further, on the premise that the petitioner has not obtained any stay orders on those appeals, the 2nd respondent proceeded with coercive recovery proceedings u/s 8A to 8C, 8F and Section 14. Copies of such proceedings No. TN/CB/EO/Pol.II/651/2001 dated 17.1.2001 issued to the Manager, Union Bank of India, Valparai, by the Assistant Provident Fund Commissioner, Special Damages Cell, Enforcement No.TN/Recy/Cbe/2000 dated 27.1.2000 issued to the petitioner by the Recovery Officer, Employees' Provident Fund, Coimbatore, No.D1/TN/CB/691/Enf/Pol.II/2002 dt.8.4.2002 to Assistant Provident Fund Commissioner (Recovery), Office of the Regional Provident Fund Commissioner, Coimbatore and No.TN/Recy/Cbe/691/02 dt.24.4.2002 issued by the Recovery Officer, Employees Provident Fund, Coimbatore."