M/S LONGIA BIRI COMPANY vs UNION OF INDIA .

The Supreme Court held that under the Provident Fund Miscellaneous Provisions Act, 1952, the appellant was not given an opportunity to contest the computation of provident fund liability and damages. The Court directed the Regional Provident Fund Commissioner to reassess the liability after waiving the employee's share of the provident fund contribution for the period from June 1977 to September 1985. The appeal was disposed of with directions for recalculation and potential refund of excess amounts paid.