(1.) Heard Shri Hitesh N. Verma, the learned counsel for the petitioners and Shri Atul Jayant Pathak, the learned counsel for the respondents.
(2.) Rule. Rule made returnable forthwith with consent.
(3.) The petitioner is assailing the order dated 25.8.2014 rendered by the Presiding Officer, Employees Provident Fund Appellate Tribunal, New Delhi ("Tribunal" for short), by and under which, the order dated 24.6.2013 passed by the Assistant Provident Fund Commissioner (APFC) under section 7-A of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 ("Act" for short), is set aside. Petitioner - 1 is constituted under the provisions of the Act. Petitioner -2 is the competent authority whose order is set aside by the Tribunal.