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(a) Owed find might have been provided of time and set out-of attendance of the person and/or creation of brand new guides and papers; (c) The person have failed and you may refused to attend or produce the paperwork required by subpoena till the Commissioner from the test, hearing otherwise studies called in the subpoena, otherwise enjoys would not respond to questions propounded to your ex during such as for instance examination, reading otherwise research,…
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