G.R. No. L-989, November 28, 1902
John Gruidron, plaintiff-appellant, vs. Lizarraga Hermanos, defendant-appellee.

FACTS:
Plaintiff-appellant John Gruidron filed a bill of exceptions. The defendant-appellee, Lizarraga Hermanos, moved to dismiss the bill of exceptions on the ground, among others, that the resolution being excepted to is not a final judgment. The resolution in question ordered that a prior judgment from the Superior Provost Court be set aside and that the action be placed on the calendar of the Court of First Instance of Iloilo for a new trial.

ISSUE:
Whether the resolution ordering the setting aside of a prior judgment and the holding of a new trial is a final judgment that can be the subject of an appeal via a bill of exceptions.

RULING:
No. The Supreme Court granted the motion to dismiss the bill of exceptions. The Court held that the resolution excepted to was not a final judgment under the Code of Civil Procedure. Citing Article 123, the Court ruled that only a ruling, order, or judgment that finally determines the action or proceeding is appealable. The resolution in question did not finally dispose of the case; on the contrary, it expressly held that there had been no final judgment and ordered a new trial, thereby retaining the case for further proceedings. Consequently, the bill of exceptions was dismissed, with costs against the appellant.