OPINION OF THE COURT
SCIRICA, Chief Judge.
At issue is whether Petitioner George Harms Construction Company is entitled to relief under the excusable neglect standard of Fed.R.Civ.P. 60(b)(1), after it failed to timely file a notice of contest to Occupational Safety and Health Administration citations and a notice of penalty delivered by certified mail. We will vacate the Occupational Safety and Health Review Commission...
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