JUDGMENT : I.P. Mukerji, J. 1. Mr. Saurabh Bagaria, learned counsel, has argued this writ application with great force. His main submission was that there was a breach of the principles of natural justice by the Commissioner in passing his order dated 28th March, 2012. He referred me to para 3.1 of the order. He submitted that it was recorded there that personal hearing was given in relation to a show cause notice dated 16th November, 2010. That show cause notice was different from the subject matter of the application being considered by the Commissioner, which was for remission of excise duty. Therefore, the proceedings became vitiated. On that ground alone the order of the Commissioner should be set aside. If Mr. Bagarias clients were given a hearing, they would be able to fully establish their claim for remission of duty. 2. After hearing Mr. Saraf, learned counsel for the revenue, this does not appear to be the case. 3. A fire allegedly broke out in the factory of the writ petitioners on 22nd November, 2009. According to them, a substantial quantity of stock in trade and finished goods, which were mainly cloths, textiles etc. were destroyed. They filed an application on 6th September, 2010 before the respondent authority for remission of excise duty payable on these goods. The foundation for this application was Rule 21 of the Central Excise Rules, 2002 which permitted the Commissioner to remit duty in case goods were destroyed by natural causes, accident etc. 4. On 16th November, 2010 a show cause notice was issued by the revenue demanding the excise duty. In respect of the application claiming remission of duty, personal hearing was afforded on 2nd February, 2012 in relation to this show cause notice. The impugned order was passed on 28th March, 2012. 5. Mr. Saraf was correct when he submitted that the issues involved in the show cause notice and in the application for remission were identical and that is why what was said in the personal hearing given at the time of adjudication of the show cause notice was utilised for the purpose of coming to a decision in the application claiming remission of duty. 6. In my opinion, the purpose of the rules of natural justice is to afford an opportunity to a party to present his case. 6. In my opinion, the purpose of the rules of natural justice is to afford an opportunity to a party to present his case. A case may be presented by written or oral representation or by both together with examination of witnesses etc. The extent of this field has never been closed by the court and it varies from case to case and from circumstance to circumstance. I am satisfied that the writ petitioners were able to present their case before the Commissioner. 7. The Commissioner rejected their application on several grounds. The first was that existence of the stock in trade and finished products was not proved. Secondly, the report of the fire services department did not establish the case of the writ petitioners. Thirdly, the writ petitioners did not produce the required documents. 8. If the writ petitioners are aggrieved by the order of the Commissioner, in my opinion, the proper remedy before them is before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) under Section 35B, as it is the alternative remedy and the Writ Court, normally, is not a fact finding Court. 9. I note that the order of the Commissioner was made on 28th March, 2012 and this writ petition was made in February, 2014. 10. However, for the ends of justice if an appeal is preferred before the Tribunal by 31st August, 2014, it will admit the same by condoning the delay. All points which are raised in this writ petition will be open before the Tribunal in addition to the usual grounds that are available on appeal. The Tribunal will use its discretion to go into the factual issue raised or it might remand the matter to the Commissioner, depending on the circumstances. 11. This writ application is accordingly disposed of. 12. Certified photocopy of this order, if applied for, be supplied to the parties upon compliance with all requisite formalities.