EPF - company issue show cause - Is there any provision / Court order relating to waiver of 7Q?

Dear Seniors, One of my know company was issued a show cause from EPF for delayed payment(14B & 7Q) .
Their management is ready to pay the amount under 14B, but they request PF authorities to waiver Interest (7Q).
Is there any provision / Court order relating to waiver of 7Q.
29th June 2019 From India, Gurgaon

7Q is sole jurisdiction of Regional Provident fund commissioner, they have all rights to increase/ decrease or dispose it depending on the past performance of establishment
Representation of the establishment with facts matters in 7Q hearings
2nd July 2019