Kernrechtsfrage
Whether the administrative appeal was filed within the statutory deadline
Extrahierter Entscheid
No. The appeal was posted after the 30-day deadline had expired and no grounds for restitution were shown.
Extrahierte Begründung
The challenged judgment was notified on 2006-10-20; the 30-day period began on 2006-10-21 and expired on 2006-11-20. The appeal was posted on 2006-11-24.