Kernrechtsfrage
Whether the appeal was filed within the statutory time limit.
Extrahierter Entscheid
The appeal was filed after the 30-day deadline and was therefore untimely.
Extrahierte Begründung
The challenged decision was served on 2012-08-31, so the appeal period expired on 2012-10-01; the appeal was only filed on 2012-10-05.