The mechanical resonance properties of a micro-electro-mechanical oscillator with a gap of 1.25 $mu$m was studied in superfluid $^3$He-B at various pressures. The oscillator was driven in the linear damping regime where the damping coefficient is independent of the oscillator velocity. The quality factor of the oscillator remains low ($Qapprox 80$) down to 0.1 $T_c$, 4 orders of magnitude less than the intrinsic quality factor measured in vacuum at 4 K. In addition to the Boltzmann temperature dependent contribution to the damping, a damping proportional to temperature was found to dominate at low temperatures. We propose a multiple scattering mechanism of the surface Andreev bound states to be a possible cause for the anomalous damping.
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