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11. Dr. Singhvi further argued that reliance placed on these telexes by the lower authorities was highly questionable and unjustified as it was contrary to all principles of natural justice. He laid lot of stress on the fact that a. complete Panchnama was prepared after the search of business and residential premises of Gandhi. A large number of documents including some telex messages found mention in the said Panchnama. However, curiously enough, there was no mention of these 38 telex messages in the Panchnama. At what stage, and from what source these documents were procured or collected during the course of investigation, has not been disclosed to the appellants till now. Further, what was shown to the appellants were only the typed transcripts of telex messages and the originals or photo copies thereof were never shown to the appellants. In such a situation, there had been a grave denial of natural justice inasmuch as highly incriminating piece of evidence was made the bedrock of department's case when the very origin and character of telex messages has remained shrouded in mystery. The appellants were never given an opportunity through the process of cross-examination of Gandhi or any other person with regard to the authenticity, veracity or relevance of the telex messages. It is contended on behalf of the appellants that the so called telex messages were fabricated documents procured through dubious sources and therefore have no evidential value whatsoever. Dr. Singhvi stressed that when there was full and authentic evidence of correct declared price available on record, how the department would place reliance on these telex messages which did not constitute legal evidence, being unauthentic and also not capable of being subjected to a check.