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    <description>Dismissal of an application under Order 9 Rule 13 CPC does not extinguish the statutory right to file a first appeal under Section 96(2) on the merits of an ex parte decree. The two remedies are distinct: proceedings under Order 9 Rule 13 address only sufficient cause for non-appearance and finality of the ex parte order, while the appeal may challenge the decree on the record and maintainability of the suit. Finality principles such as res judicata and issue estoppel bar reopening issues already concluded, but do not prevent merits-based appellate review. A transferee or legal representative of the original plaintiff may be impleaded and has locus standi to continue the appeal.</description>
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      <title>2004 (12) TMI 676 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=175569</link>
      <description>Dismissal of an application under Order 9 Rule 13 CPC does not extinguish the statutory right to file a first appeal under Section 96(2) on the merits of an ex parte decree. The two remedies are distinct: proceedings under Order 9 Rule 13 address only sufficient cause for non-appearance and finality of the ex parte order, while the appeal may challenge the decree on the record and maintainability of the suit. Finality principles such as res judicata and issue estoppel bar reopening issues already concluded, but do not prevent merits-based appellate review. A transferee or legal representative of the original plaintiff may be impleaded and has locus standi to continue the appeal.</description>
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