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    <title>1989 (8) TMI 239 - CEGAT, NEW DELHI</title>
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    <description>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&#039;s authority was rejected and production of the relied upon statements was ordered so the appeal could proceed.</description>
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      <title>1989 (8) TMI 239 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=82203</link>
      <description>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&#039;s authority was rejected and production of the relied upon statements was ordered so the appeal could proceed.</description>
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