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Judgment
3 paragraphs · 113 words
1.
There is a delay in the filing of the appeal. For the reasons stated in the application, the delay is condoned. Misc. Application is allowed.
2.
Connect with Appeal No. 747 of 2023 and list on January 11, 2024. In the meanwhile, the respondent will file a reply within three weeks from today. Rejoinder to be filed on or before the next date.
3.
Since the interim order has been passed in the connected appeal, the appellant is also entitled for the similar relief. We, consequently, direct that the penalty imposed upon the appellant pursuant to the impugned order shall remain stayed during the pendency of the appeal. Exemption application is allowed.