Employee’s Provident Funds & Miscellaneous Provisions Act, 1952–Sec. 7A–Appeal against assessment order–Prayer to waive the amount of pre-deposit u/s. 7 of the Act–Appellate Tribunal reduced the amount from 75% to 30%–Examination of merits can prejudice the case of either party–It would be appropriate to direct to furnish the bank guarantee of 30% amount in view of the period covered by the impugned order from 1997 to June 2011.
