IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 1443 OF 2002 Mr.Yakub I. Yusuf. ... Petitioner. V/s. Union of India and others. ... Respondents. WITH APPELLATE SIDE WRIT PETITION NO. 1802 OF 2002 Union of India. ... Petitioner. V/s. Mr.Yakub I. Yusuf. ... Respondent. S.N.Kantawala with Hemant Dave i/b. Kantawala & Co. for the petitioner in W.P.No.1443/2002 and for the respondent in W.P.No.1802/2002. P.S.Jetly for the respondents W.P.No.1443/2002 and for the petitioner in W.P.No.1802/2002. CORAM : V.C.DAGA AND K.K.TATED, JJ. DATED : 27th January 2010. P.C. : Heard learned counsel for the rival parties. Perused petitions. 2. W.P.No.1443/2002 has been filed by the petitioner seeking to quash the refund order -cum- demand notice dated 6th March, 2002 passed by the Deputy Commissioner of Customs, Airport, whereas the Revenue has filed W.P.No. 1802/2002 to challenge four orders passed by the Customs Excise and Service Tax Tribunal, Mumbai Bench ( CESTAT for short) from time to time. Learned counsel for the Revenue submits that the Revenue has deposited Rs.1,09,23,931/- in this Court and the said amount has been invested in the Fixed Deposits and renewed from time to time. 3. Having heard the parties for sometime and after having gone through the complex issues involved and looking to the consensus between the parties, it would be appropriate that the order of CESTAT impugned in W.P.No. 1802/2002 as also the refund order -cum- demand notice dated 6th March, 2002 impugned in W.P.No.1443/2002 are set aside. The CESTAT is directed to denovo hear and adjudicate upon the issues arising from the aforesaid orders in accordance with law by passing speaking order within four months from the date of receipt of this order. All rival contentions are kept open. 4. The amount deposited in this Court shall continue to remain in deposit subject to the final outcome of the proceedings. 5. Both writ petitions are disposed of in terms of this order with no order as to costs. 6. All the concerned to act on authenticated copy of this order. (K.K.TATED, J.) (V.C.DAGA J.)