TaxTMI 
TaxTMI 
1981 (3) TMI 92
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....f the learned Subordinate Judge, Guntur, dismissing the plaintiff-appellant's suit on a preliminary ground, namely, that it is barred by res judicata. The relevant facts are that the plaintiff-appellant is a dealer in un-manufactured tobacco scrap. Certain proceedings were taken against him under the Central Excise Act by the Assistant Collector of Central Excise, Guntur, and after hearing the pla....
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....the writ petitioner therein were dealt with on merits and negatived. Against the order dismissing the writ petition, the plaintiff filed a writ appeal, being W.A. No. 325/76. The Bench observed : "The learned single Judge who heard the writ petition found that the authorities are justified in levying excise duty. We have gone through the judgment and heard the learned Advocate-General and we see ....
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....peal operated as res judicata and bars the present suit. This issue was tried as a preliminary issue and was upheld by the trial court and we agree with it. There can be little doubt today about the proposition that the plaintiff having chosen to challenge the impugned orders in a writ petition and writ appeal and having failed therein, cannot be allowed to file a suit on the very same grounds. Th....