UNION OF INDIA & ANR vs M/S SHRIRAM COCONUT PRODUCTS (P) LIMITED & ORS

IN THE HIGH COURT OF DELHI AT NEW DELHI LPA 424/2014 UNION OF INDIA & ANR .....Appellants Through: Mr. Brijesh Kumar Tamber, Ms. Arani Mukherjee, Mr.Vinay Singh Bist and Mr. Yashu Rustagi, Advocates versus M/S SHRIRAM COCONUT PRODUCTS (P) LIMITED & ORS .....Respondents Through: Mr. Sanjay Gupta, Ms. Aditi Pundhir and Mr. Rishabh Wahi, Advocates CORAM: HON'BLE MR. JUSTICE C.HARI SHANKAR HON'BLE MR. JUSTICE OM PRAKASH SHUKLA JUDGMENT (ORAL) % 12.03.2026 OM PRAKASH SHUKLA, J. CM APPL. 82384/2025 (Restoration) 1. At the outset, it is pertinent to note that the present appeal was dismissed in default for non-prosecution on 26.11.2025. 2. Having heard the learned Counsel for the applicant and in the interests of justice, we are inclined to allow the present application. 3. Accordingly, order dated 26.11.2025 is recalled and the appeal is restored to its original position. LPA 424/2014 4. This appeal is directed against judgment dated 03.09.2013 5. The issue in controversy is short. We are only required to consider whether the activities of the respondent would fall within Schedule I to the Employees Provident Funds and Miscellaneous Provisions Act, 19522. 6. The present dispute emanates