[360] 35 hearing of the appeal and the authorised officer shall be entitled to appear, be heard and adduce evidence on the hearing of the appeal and at the hearing of any application referred to in paragraph (16). (11) Where an appeal is made and the compliance notice is not cancelled, the person on whom the compliance notice was served shall comply with the notice by the later of— (a) the day immediately after the end of the period of 14 working days after the date of the determination of the appeal and the confirmation of the notice, (b) the date of the withdrawal of the appeal, or (c) the day specified in the compliance notice or, where the period of time has been extended under paragraph (4), the day specified in accordance with the extension. (12) Where no appeal is made, the person on whom the compliance notice was served shall comply with the notice by the later of— (a) the day immediately after the end of the period within which an appeal may be made, or (b) the day specified in the compliance notice or, where the period of time has been extended under paragraph (4), the day specified in accordance with the extension. (13) An authorised officer may, where he or she considers it appropriate to do so, by notice in writing to the person on whom a compliance notice was served, withdraw the compliance notice. (14) A person on whom a compliance notice is served who fails to comply with, or causes or permits another person to contravene, the notice is guilty of an offence. (15) It shall be a defence in a prosecution for an offence under paragraph (14) for a person to show— (i) that the person took all reasonable steps to ensure compliance with the compliance notice, or (ii) it was not reasonably possible for the person to comply with the notice. (16) Where a person fails to comply with a compliance notice the authorised officer may apply to the judge of the Circuit Court for the circuit in which the notice was served for an order requiring the person to comply with the terms of the notice and the Court may make an order directing the person to comply with the notice.