The Criminal Assets Bureau (CAB) claimed privilege over documents it handed to the tribunal in two sealed boxes yesterday.
The tribunal went into private session in the morning to hear submissions on the issue, after disagreement between its legal team and counsel for the CAB.
The bureau's chief officer, Chief Supt Fachtna Murphy, gave evidence in support of the documents remaining privileged. "I have to take cognisance of the criminal investigation process," he said.
Information received by the CAB before it arrested the former assistant Dublin city and county manager, Mr George Redmond, in February had "thrown a totally different light on the previous Garda investigation and the reasons why, in respect of George Redmond, there hadn't been a prosecution".
He said he was acting under directions of the Garda Commissioner, Mr Pat Byrne, who had been fully consulted by the CAB.
"My intention is to assist and co-operate with the tribunal as I have done with previous tribunals. But I find myself in the position of having to claim privilege," he said.
All documents and material requested by the tribunal had been provided, except "a key and substantial sum of money". He said the CAB was "producing" the documents before the tribunal but "not furnishing them".
"I find myself in a situation where I have claimed privilege. It is not my making, it is based on the conventions in this country," he added.
When Mr Felix McEnroy SC, for the tribunal, asked Chief Supt Murphy when the CAB's investigation into Mr Redmond began, Mr Donal O'Donnell SC, for the CAB, objected and the tribunal went into private session. Mr Justice Flood said the tribunal was taking the step reluctantly.
The CAB was before the tribunal after the Supreme Court upheld an earlier High Court judgment from Mr Justice McCracken which allowed the tribunal access to documents held by the CAB as part of its investigation into Mr Redmond.
"We are back at square one. The only thing to be decided is if your documents are covered by privilege," said Mr Justice Flood.
Mr O'Donnell intervened several times, saying the tribunal should go into private session because it would be dealing with confidential Garda investigations.
He said that just as the tribunal's initial investigations were held in private, the same should apply to similar Garda investigations. This view was supported by Mr Paul O'Higgins SC, for the DPP.
Eventually two detectives from the CAB handed over the two boxes of documents to tribunal staff. Chief Supt Murphy said the documents were copies of the originals held by the agency.
Mr McEnroy asked him if other parties had seen the documents.
"I haven't circulated the documents to any person other than the persons legally entitled to them and for the purpose of our investigation," Chief Supt Murphy said.
One local authority and one individual had seen "relevant" documents related to the CAB's investigations.