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Judgment
Heard learned counsel for the appellant. Today also nobody appears for the respondent who has been served with notice on 9.12.2021. In the last
order it was indicated that interim relief prayed in this appeal may be considered ex-parte if respondent chooses not to appear.
Learned counsel for appellant submits that appeal of the appellant is likely to succeed on a preliminary issue that learned Adjudicating Officer (AO)
erred in law in delivering the judgment after eleven months of conclusion of hearing. He has referred to various judgments of the Hon'ble Supreme
Court depricating such delay and the need to re-hear the matter if such delay occurs due to any reasons.
In view of aforesaid submissions, the interim relief prayed for is allowed by way of granting the stay of the impugned judgment and order until further
orders.
The appeal itself may be heard exparte if the respondent does not appear by the next date.
Post the matter under the same head on 29.3.2022 for final exparte disposal in case respondent does not appear by the next date.