Tribunal procedural power permits directions for production of relied upon documents to secure adjudication and justice.

A tribunal empowered to regulate its own procedure for the discharge of its functions may direct a party to produce documents relied upon in a show cause notice, even without an express provision in the procedural incorporation clause. The procedural power was treated as extending beyond mere administrative control over sittings and as including directions necessary for adjudication. Rule 41 was relied upon to support orders preventing abuse of process and securing the ends of justice. On that basis, the objection to the Tribunal's authority was rejected and production of the relied upon statements was ordered so the appeal could proceed.

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Issues: Whether the Appellate Tribunal had power under the relevant excise procedure provisions and its own procedural rules to direct the appellants to produce statements relied upon in the show cause notice.

Analysis: The provisions governing the Tribunal's procedure were read as conferring not merely administrative control over sittings but effective procedural authority for the discharge of its functions. The power to regulate procedure was treated as carrying with it the capacity to require production of documents necessary for adjudication, and the distinction between procedural power and procedural step was rejected as artificial in this context. Rule 41 was relied upon as enabling directions necessary to prevent abuse of process and secure the ends of justice.

Conclusion: The Tribunal had the power to direct production of the relied upon statements, and the objection to that power was rejected.

Final Conclusion: The request for production of the statements was allowed and the appellants were directed to furnish the relied upon documents so that the appeal could proceed.

Ratio Decidendi: A tribunal empowered to regulate its own procedure for the discharge of its functions may, where necessary for adjudication and to secure the ends of justice, direct a party to produce relevant documents notwithstanding the absence of an express provision in the procedural incorporation clause.

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