AFFIRMED.

concurring specially.

I agree with appellant that some factual or legal vehicle may be available to the appellant that would avoid the “jurisdictional bar” asserted by the Division of Unemployment Compensation; however, I disagree that the “excusable neglect” argument, which was exclusively relied upon by appellant' below, is such a vehicle. The record is inadequate to establish a basis upon which this court could rule on any of appellant’s other points.