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An appeal submitted on the grounds of extenuating circumstances (ECs) will be reviewed by the EC panel at stage 1 of the appeal process.  The EC panel will be looking for an explanation as to why you did not submit an EC claim at the appropriate time of submission under the EC procedures.  The EC panel will also be looking for independent evidence to verify these circumstances.  A good reason would be if, for example, you had been incapacitated at the time you should have submitted an EC claim.  Ignorance of the EC procedure will not be classed as an acceptable reason.