2008 (1) TMI 383

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.... K. Sambi Reddi for the Respondent. ORDER 1. 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 (Appeals) in his order dated 7-12-1998 was not made within time. The learned Consu....

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....een 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:- (i) I.C. Gandji Jari Corpn. v.....

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....ense 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 for different suits. 5. On a careful consideration of the entire issue, I find that the impugned order is actually not an appealable order at all for the reason that the same has been issued by Superinten....