Notice to company for less basic wages for EPF contribution - director blaming HR for preparing the salary breakup 8 years ago

Dear Sirs, One of my friend worked a company for only 1.6 years and he left the company 8 years back in HR department.
Currently EPF department has organised a PF audit in this company.. And they sent a demand notice to company for less basic wages for EPF contribution..
Managing Director of this company deny to EPFO for this and they told our HR Executive (my friend) is responsible for preparing the salary breakup and they are calling him continuously and telling that your fault for less basic. And company will fill a case against him however 8 year back he has left the company..
As per my friend, he has never prepared a salary breakup nor salary..
Please help to him in this regards.

wages registers are evidence that he did not altered the salary structure in his working period, that is enough to protect himself