granted extension of time by 132 days, that is till 21.11.2019. 7. The CERC, by its order dated 08.03.2021, accepted the contention of WFRPL. Accordingly, the revised scheduled date of commissioning was pushed to 23.10.2019. This order was accepted by the appellant - SECI. The effect thereof would be that the additional time of 9 months allowed after the scheduled date with liquidated damages and reduction of tariff and the last date of the maximum period allowed for commissioning, that is, 27 months from the date of the LoA, will accordingly be computed. 8. WFRPL, however, preferred an appeal before the APTEL, which appeal, as stated above, has been allowed with the direction that the period of 132 days, for which delay has been condoned, would commence from the date of judgment in the appeal by APTEL, that is, from 11.01.2022. 9. We have heard learned counsel for the parties at some length and are of the opinion that the impugned judgment and the operative directions given therein,