S.K Kapur, J.:— Sixty pags of tobacco dust weighing 79. maunds 20 seers were deposited by the petitioner in his private bonded warehouse vide warehouse entry No. 15/56 dated 23rd May, 1956.

2. It appears that subsequently a representative sample was drawn from the said lot No. 15 and on analysis by Chemical Examiner found to contain 73.4 per cent ash and 32.8 per cent tobacco. From this the Central Excise authorities deduce that the consignment originally warehoused was substituted by an equal quantity of adulterated inferior tobacco without payment of duty., A notice was consequently issued to the petitioner on 28th January, 1961, requiring him to show cause why the initial demand of an amount of Rs. 3263.98 np. originally made under rule 160 of the Central Excise, 1944 be not confirmed. The petitioner by letter dated 9th February, Rules 1961, requested the Assistant Collector, Central Excise Division, Ambaia, to make certai records available to him for inspection to enable him to file reply to the show cause notice. One, of the items, the inspection whereof was sought, related to an application of the petitioner for destruction of the lot originally warehoused. The petitioner by the same letter also asked the Assistant Collector to inform him about “the basis and material on which the Department rely and which establishes the allegation of substitution against me”. A reply was sent by ‘Shri. Darshan Singh, Superintendent, dated 13th/22nd March, 1961, in which it was stated—

“(i) In this connection please refer to an extract from the Chemical Examiner's test report already attached with the show cause notice issued to you. Since on the chemical analysis the percentage of tobacco in this case has been reported to be very low, the substitution of tobacco is confirmed.

(ii) It is for the licensee to porve as to how the percentage of tobacco has been found very low and what are the causes for such low per centage” when the tobacco of the same quality has shown high percentage as compared with the tobacco fot, in question

3. It was also pointed out in the said letter that no application for destruction as referred to by the petitioner was available on the record of the office and it was not known whether the petitioner had ever applied for the destruction of the tobacco. The petitioner replied to the said letter and while dealing with (ii) above stated—.

“You seem to have compared the percentage of tabacco of the lot in dispute with some other tobacco of the same quality The comparative report and test results have not been communicated to and shown to me to enable me to meet the charge. The point of onus will be dealt with in a regular reply”.

4. Referring to the application for destruction the petitioner stated in the said letter—

“The proof of the application for destruction is supported by the remarks of the Inspector (Mr. Kakkar) dated 4th December, 1958, on the relevant register. The sample collected and the said application must be on your record. Kindly make sure that the application is not misplaced in your office and let me know.”

5. The petitioner also requested the Superintendent, Central Excise, to supply him with one set of samples drawn in the year 1958. The said letter was replied to on 12th May, 1961, and the Superintendent, Central Excise, required the petitioner to give him the number and date of his application for destruction. While referring to the petitioner's demand for one set of samples previously drawn the Superintendent wrote—

“As regards para 4 of your letter I do not understand by demanding a copy of the sample drawn last. I may add that a sample in this case has been drawn from the tobacoo quite recently and rather more authoritative then any samples if drawn previously.”

6. I may point out here that one of the grievances of the petitioner is that if earlier samples and/or the reports of their analysis had been made available to the petitioner he would have been able to show that the contents of those samples were precisely the same as revealed by the Chemical Examiner's report thereby fully answering the Revenue's case of substitution. By letter dated 22nd May, 1961, the petitioner requested far an opportunity to cross examine the Chemical Examiner and also informed the Supei intendent Central Excise—

The application for destruction was personally collected by Mr. K.M Kakar, the then Inspector, alongwith the stockcards on 4-12-1958 vide his endorsement of this fact on W.R.G 2 Part I register”.

7. The Superintendent, Central Excise, did not supply the petitioner with either the copy of the application for destruction or the orders thereon, if any, but instead proceeded to pass final orders without any reply of the petitioner to the show cause notice. By the said order dated 5th October, 1961, the Superintendent came to the conclusion that the petitioner had contravened the provisions of rule 151(c) and (d) of the Central Excise Rules, 1914, and thus rendered himself liable to penal act ion. He, therefore, imposed on the petitioner a penalty of Rs. 100/- and also ordered confiscation of 79 maunds 20 seers of tobacco under the said rule. He, however, gave the petitioner an option to get the goods released on payment of a fine of Rs. 75/- in lieu of confiscation in addition to the basic and additional excise duty at the appropriate rate. This duty comes to Rs. 3263.98np The petitioner filed an appeal which was rejected by the Collector of Central Excise, Delhi, by his order dated 17th April, 1962, on the ground that the petitioner had failled to deposit the Government dues demanded in the order under appeal. The petitioner's revision to the Central Government was also rejected on 26th December, 1962, by a summary order. Aggrieved by the said orders, the petitioner filed the present writ petition.

8. One of the objections taken by Mr. Shankar, the learned counsel for the respondents, is that the petitioner has failed to avail himself of the alternate remedy and the petition should, therefore, be rejected on this short ground. His argument is that the petitioner should have deposited the amount of penalty and duty so that his appeal could be disposed of on merits. The learned counsel for the petitioner, on the other hand, argued that the petitioner is a poor man and could not afford to pay the amount with the result that the alternate remedy was not adequate.

9. Existence of an altennate remedy is only one of the factors p be taken into consideration by the Courts while deciding whether or not they should exercise jurisdiction under Article 226 of the Constitution. It is not disputed that the existence of an alternate remedy does not bar the jurisdiction of the Court to give relief. Having regard to the circumstances of this case, particularly the circumstance that the decision of the Superintendent, Central Excise, has been arrived at in violation of the demands of natural justice, I am not inclined to entertain the preliminary objection on behalf of the respondents. It, therefore, takes me to the question whether the rules of natural justice have been violated? Mr. Yogeshwar Dayal has emphasised the following circumstances in support of his plea—

(1) The non-supply of earlier samples about which I have already made a reference above.

(2) In spite of supply of full particulars regarding the application for destruction the authorities concerned proceeded to decide the matter” in complete disregard of that application. If that application had been taken note of, the authorities may have been convinced that the goods originally warehoused were not marketable so that there was no purpose behind substitution by the petitioner.

It is not disputed by Mr. Shankar that an application for destruction was made as alleged by the petitioner.

(3) In paragraph 3 of the letter dated 28th March, 1961, it had been specifically stated by the petitioner that the proof of the application for destruction was supported by the remarks of the Inspector dated 4th December, 1958, on the relevant register and the sample collected and the said application must be on the record. Again, in paragraph 8 of the petition it is stated—

It was also painted out that application for destruction is supported by the remarks of the Inspector dated 4th December, 1953 on the relevant register and the sample collected must be on office record”.

The only reply to the said paragraph 8 in the reply affidavit is—

“With reference to para 8 of the petition I admit the receipt of the letter Annexure ‘G’ from the petitioner.”

Consequently, the allegations of the petitioner set out in paragraph 8 of the petition stand admitted. There was, no justification for withholding that sample or the remarks which would have shown the quality of the goods originally warehoused.

(4) The petitioner was denied an opportunity, in spite of specific demand in this behalf, to cross-examine the Chemical Examiner.

10. That the Superintendent declined to permit the petitioner to ross-examine the Chemical Examiner is not denied. In fact it is in terms rtated in the order that the party's request for the cross-examination of he Chemical Examiner is irrelevant and cannot be permitted. The grie-ance of the petitioner's learned counsel is that the entire case was foun-ved on the report of the Chemical Examiner and if he had been examined he petitioner could elicit information regarding the basis of his report, when and in what condition was the sample received by him, for how many days, where and in what condition was it kept before the actual analysis and various other matters having important bearing on the case. One of the fundamental rules of natural justice is that the party affected should have full and true disclosure of the facts sought to be used against; him. Such disclosure is essential for wise and just application of the autority of administrative agencies. The right of hearing is a right, no more and no less, to hearing Which is adequate to safeguard the rights for which such protection is afforded. It must be a hearing, in substance and not form. If such a hearing has been denied, the administrative action is void. No doubt the administrative agencies in holding hearings in the exercise of quasi Judicial functions are not hold to strict confor formity with judicial procedure required in a Court of law yet it must be a hearing in substance confihed to the points in is ue. Under the requirements of a full hearing a party has the right to defend the right involved, by argument's proof and examination of witnesses where necessary. Then and then alone can it be said that the hearing has been a meaningful hearing By denying the opportunity to examine the Chemical Examiner the right of adequate hearing has been denied and the impugned orders, ‘therefore, deserve to be quashed. There has been another breach of rules of natural justice. The respondents have admitted, in their reply affidavit as suggested by Mr. Yogeshwar Dayal, that an application for destruction was made’, that the Inspector made remarks on the said application; and that the sample was collected at that time. If these materials had been made available to the petitioner he may have been in a position to meet the charge by showing that the goods originally warehoused were no different from the goods found at the time the last sample was drawn. I am also not uninfluenced by the fact that the authorities have proceeded to dispose of the matter in disregard of the petitioners application for destruction. It is, in the circumstances, not necessary to deal with other alleged violations on the part of the authorities. I, therefore; allow the writ petition and quash the three impugned orders with no orders as to costs It will be, however open to the authorities to deal with the matter afresh if they so choose.

11. Petition allowed.