Question juridique clé
Whether the prior non-entry decision had to be revised because the appeal was actually filed in time.
Solution extraite
Yes. The post receipt and postal explanation showed that the appeal was handed in before 6 p.m.; the earlier decision rested on a mistaken factual assumption.
Motifs extraits
Revision was justified under the cited procedural provisions because the record evidence disproved the factual premise on which the non-entry ruling had been based.