Appeal filed after deadline dismissed; court held procedural time limit for appeal strictly observed. Appeal lodged after expiration of statutory period was rejected. Court ruled procedural time limit for appeal strictly observed. Appeal lodged after expiration of statutory period was rejected.

The court dismissed the appeal because it was filed after the statutory deadline expired. The appellant failed to submit the notice within the legally prescribed time limit, while the opposing party argued the delay rendered the appeal procedurally invalid. The court ruled that strict adherence to the time limit is mandatory, and any filing occurring after this period is automatically inadmissible.