It's a lame excuse that you do not have any documents during the period from 2002 to 2012. I faced a same problem. Our company is having centralised record keeping department at faridabad where our countrywide data and records are being kept. In the year April 2010 , a massive fire broke down there and all records has been gutted. We have clippings from leading national newspapers followed by FIR. At the same time , there is a 7A case ( from April 2007 to March 2008) pending before the Kolkata PF commissionar. When asked for the records , we submitted the FIR copy , news paper clippings with Affidevit attested by a first class judicial magistrate.....In that case what PF authority will do ???? They are also having certain guidelines to face these situations......They just took our balance sheet from 2006- 2007 to 2011-12... , studied all the balance sheet thoroughly .and then inspect all the records from April 2011 to March 2012. After calculation of total demand for the period from April 2011 to March 2012 , they just deduct 20% from the total demand to determine the actual demand for the period from April 2007 to March 2008. No problem if you say that you don't have balance sheet also from the period from 2002 to 2012 .They have power to collect the same from ROC...Brother , life is not so easy....So just enjoy inspection , have good lunch and snacks with the inspector and prepare for the consequences....They have to impose some demands to your company otherwise they will be booked......What I told you is the most practical experience I faced in my almost 15 compliances ( 7A) as on date. Yes , you can go to PF tribunal to challenge the demand imposed by them....You have one or two options but they have number of options....That days are gone where Once a lower division clerk is now a PF enforcement officer.....Now highly qualified and well trained peoples are working there as a PF or ESI enforcement officer...Not easy to convience them with dry speeches......