TaxTMI 
TaxTMI 
2020 (1) TMI 193
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.... same order, passed in Excise Appeal Nos. 50166 of 2016 and 51678 of 2016, dated 22-9-2017, the appellant herein had earlier filed Central Excise Appeal Nos. 41 & 42 of 2018; and the Learned Counsel for the appellant had sought permission to withdraw Central Excise Appeal Nos. 41 of 2018 and 42 of 2018 stating that the appellant intended to pursue the rectification application filed by them. Both the appeals were dismissed as withdrawn by order dated 13-12-2018. 3. The appellant herein, thereafter, filed an application for rectification which was dismissed by order dated 6-5-2019. Instead of challenging the order passed by the CESTAT dated 6-5-2019, rejecting the rectification application, the appellant has instead preferred the prese....
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....se it. In order to prevent a litigant from abusing the process of the Court by instituting suits again and again on the same cause of action without any good reason the Code insists that he should obtain the permission of the Court to file a fresh suit after establishing either of the two grounds mentioned in sub-rule (3) of Rule 1 of Order XXIII. The principle underlying the above rule is founded on public policy, but it is not the same as the rule of res judicata contained in Section 11 of the Code which provides that no court shall try any suit or issue in which the matter directly or sub-stantially in issue has been directly or substantially in issue in a former suit between the same parties, or between parties under whom they or any of....
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....hunting tactics. In any event there is no justifiable reason in such a case to permit a petitioner to invoke the extraordinary jurisdiction of the High Court under Article 226 of the Constitution once again. While the withdrawal of a writ petition filed in a High Court without permission to file a fresh writ petition may not bar other remedies like a suit or a petition under Article 32 of the Constitution since such withdrawal does not amount to res judicata, the remedy under Article 226 of the Constitution should be deemed to have been abandoned by the petitioner in respect of the cause of action relied on in the writ petition when he withdraws it without such permission. In the instant case the High Court was right in holding that a fresh....