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2012 (5) TMI 751 - ALLAHABAD HIGH COURTExtract: .......ppeal are answered by providing that relied upon the document is not manufacturer’s certificate, therefore, Rule 3(1) will not apply. Before us, no argument was advanced with regard to Question Nos. 2, 3 and 4 and as such the questions are left and are treated as not pressed. 17. There is no merits in the appeal. The appeal is dismissed.
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