- (1.) Heard Mr. Prashant Chandra, Senior Advocate, assisted by Ms. Meha Rashmi, learned Counsel for the review petitioners/respondents and Mr. Dipak Seth, learned Counsel for the respondent/appellant.
(2.) The instant Review Application has been preferred under Chapter V Rule 12 of the Allahabad High Court Rules, 1952, read with Order XLVII Rule 1 of the Code of Civil Procedure, seeking review of the judgment and order dated 24.3.2017 passed in First Appeal From Order No. 686 of 2004, whereby this Court, while allowing First Appeal From Order No. 686 of 2004, set-aside the judgment of the Customs, Excise Tax Tribunal, New Delhi dated 17.12.2003 and restored the order of Commissioner of Central Excise, Lucknow dated 17.1.2002.
(3.) M/S R.P. Locks Company (review petitioner No.1 herein) is partnership firm having two partners, namely, M/s Anil Locks Ltd., Sri Anil Monga and Smt. Shakuntala Monga. The partnerhsip firm is engaged in the purchase and selling of various types of locks in the brand name "Harrison".;