2008 (1) TMI 709

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....nt. Shri K. Sambi Reddi, JDR, for the Respondent. [Order (Oral)]. - This appeal has been filed against a letter of Superintendent (Appeals) dated 7-11-2007 addressed to the appellant conveying that the appeal preferred by them to the Commissioner (Appeals) is not maintainable as the pre-deposit of Rs. 2 lakhs ordered by Commissioner (A) in his order dated 7-12-1998 was not made within tim....

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....nst the impugned order has been dismissed by this Tribunal, there is res judicata and a fresh appeal filed now cannot be heard by the Tribunal. 3. The learned Consultant responded that there is no res judicata in this matter because the cause of action and relief prayed in the earlier proceedings and in the present proceedings are entirely different. He relied on the following decisions :-....

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....(179) E.L.T. 435 (Tri. - Bang.). 4. The learned DR pointed out that the citations given by the learned Consultant relate to civil suits and they can be distinguished from the impugned order in the sense that in the present case, there was a Show Cause Notice and the impugned order deals with all aspects of the Show Cause Notice unlike a civil suit wherein the cause of action is different f....