Vance International; National Fire Co. Of Pittsburgh Pennnsylvania Harold David Watson WORKERS’ COMPENSATION APPEALS BOARDSTATE OF CALIFORNIAHAROLD DAVID WATSON, Applicant,vs.VANCE INTERNATIONAL; NATIONAL FIRE CO. OF PITTSBURGH PENNSYLVANIA, Defendants.Case No. ADJ2860436 (VNO 0334567)OPINION AND ORDER GRANTING RECONSIDERATION AND DECISION AFTER RECONSIDERATION Defendant seeks reconsideration of a Findings of Fact and Order issued by a workers’ compensation administrative law judge (WCJ) on June 16, 2011. In the decision, the WCJ found that defendant had not filed a timely appeal of a November 18, 2008 Determination of the Division of Workers’ Compensation Rehabilitation Unit (Rehabilitation Unit), which had found that the applicant was entitled to “retroactive benefits at the ‘delay rate’ for the period 9/16/1996 to 11/17/2008 in line with Administrative Rule 10125.1….”, The WCJ found that the last day for defendant to file an Appeal was December 15, 2008, but that there was insufficient evidence that an Appeal was actually filed by that date. It was thus found that the Rehabilitation Unit’s Determination was final, and defendant’s untimely Appeal was therefore dismissed. In this matter, the parties have stipulated that, while employed on December 13, 1994, applicant sustained industrial injury to his neck and back. Applicant also alleges injury to his bilateral lower extremities, heart, bilateral shoulders, upper body, teeth, gums, jaw and eyes. Defendant contends that the WCJ erred in finding that it did not file a timely appeal of the Rehabilitation Unit’s Determination. Defendant argues that the evidence adduced at trial shows that its 1 Administrative Rule 10125.1, which was repealed on February 25, 2009, stated, in pertinent part, that “When the injured worker is receiving or should be receiving; [vocational rehabilitation maintenance allowance], the maintenance allowance payable during any delay caused by the employer or cl
