"I find this application a nauseating example of a waste of taxpayers money as well as the cost involved in my dealing with the matter. We are a company which has suffered severe losses during the recession and are struggling to keep over 30 people employed at the moment.
"As outlined in our previous letter ... I consider the payment awarded ... grossly unfair and I am amazed that this case cannot be taken to appeal due to my illness which subsequently led to me being unable to defend myself at the original hearing."
"Experience has shown that most of the explanations offered do not in fact excuse the delay which has occurred. For example, the following explanations have been rejected ... as excuses for delay [which has occurred, for example]: ignorance of the time limit;"