Kernrechtsfrage
Whether the appeal was filed within the statutory deadline
Extrahierter Entscheid
The appeal was filed after the 10-day deadline and was therefore manifestly late.
Extrahierte Begründung
The challenged decision was notified on 2009-02-16, while the appeal was posted on 2009-02-26 and handed to Swiss Post on 2009-02-28, after expiry of the legal time limit.