Kernrechtsfrage
Whether the appeal was filed within the statutory time limit.
Extrahierter Entscheid
No. The appeal was filed after the non-extendable 30-day deadline and is therefore manifestly inadmissible.
Extrahierte Begründung
The challenged decision was received on 2010-09-23; the time limit began the next day and expired on 2010-10-25 after weekend extension. Filing on 2010-10-27 was late.