OPINION
POPOVICH, Chief Judge.
On November 23, 1982, respondent Commissioner of Labor and Industry assessed penalties of $121,000 against relator for failing to abate safety and health hazards. On June 28, 1983, a hearing examiner upheld the failure to abate notice, but recalculated the penalties at $59,600. On December 30, 1983, respondent Board affirmed the examiner. Relator sought review by writ of certiorari on January 25, 1984. We reverse.
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