IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 4801 OF 2010 M/s.Borax Morarji Limited. ... Petitioner. V/s. Union of India and another. ... Respondents. Prakash Shah i/b. PDS Legal for the petitioner. A.S.Rao with S.D.Bhosale for the respondents. CORAM : V.C.DAGA AND S.J.KATHAWALLA, JJ. DATED : 27th July 2010. P.C. : Rule, returnable forthwith. Mr.Rao waives service for the respondents. Heard finally by consent of parties. 2. This petition is directed against the order dated 18th March, 2010 whereunder the claim made by the petitioner for remission of duty under rule 21 for the goods destroyed due to floods in the month of July, 2005 was rejected by the Additional Commissioner of Central Excise. 3. Learned counsel for the petitioner submits that no opportunity of hearing was given to the petitioner. Had such opportunity been given to the petitioner, they would have satisfied the adjudicating authority regarding their entitlement. 4. Mr.Rao, learned counsel appearing for the Revenue fairly admits that no opportunity of hearing was given to the petitioner. 5. In the above fact situation, considering the consensus between the parties, the impugned order dated 18th March, 2010 is quashed and set aside, since it is in breach of principles of natural justice, without examining merits or demerits thereof. 6. The matter is remitted back to the Additional Commissioner of Central Excise, Thane-I for consideration afresh. Needless to mention that if the adjudicating authority holds a prima facie view that the petitioner is not entitled to claim remission of duty, then it shall issue show cause notice to the petitioner indicating the grounds for rejection so as to enable the petitioner to satisfy the authority as to how they are entitled to remission of duty. 7. The adjudicating authority is directed to give personal hearing to the petitioner and decide the claim for remission of duty by a reasoned order as expeditiously as possible, at any rate, within three months from the date of receipt of copy of this order. All rival contentions on merit are kept open. Petitioner undertakes to co-operate with the adjudicating authority. 8. In the result, petition stands disposed of in terms of this order with no order as to costs. (S.J.KATHAWALLA, J.) (V.C.DAGA J.)