What is the test for appeal from an order denying a motion to vacate the judgment?

Respondent initially argues that the order denying appellant's motion to vacate the judgment is not appealable. He bases this argument on Mather v. Mather, 22 Cal.2d 713, 140 P.2d 808. There, in dismissing that part of an appeal from an order denying a motion to set aside the judgment, the court held: 'As to the order denying the motion to vacate the judgment, under the settled law of this state an appeal will not lie from such order if the grounds upon which the moving party sought to have the judgment vacated existed before the entry of judgment and were available on appeal therefrom.' (Id., at p. 720, 140 P.2d at p. 811.)

Respondent contends that in the instant case the grounds upon which appellant sought to have the order vacated existed Before the entry of the order on September 11, 1973; to wit, the trial court's failure to make findings of fact and conclusions of law prior to the entry of the order and appellant's attorneys' failure to request findings prior to the entry of the order. He reasons that under the authority of Mather v. Mather, supra, the order denying appellant's motion to vacate the judgment is not appealable.