Kernrechtsfrage
Whether the cantonal appeal was timely and therefore admissible
Extrahierter Entscheid
The appeal had been sent by registered mail on 27 July 2007, within the 30-day deadline, so it was wrongly declared inadmissible.
Extrahierte Begründung
A postal receipt creates a presumption that the envelope contained the filed appeal; no concrete indications rebutted that presumption.