"x x x.
Time and again, we have said that the perfection of an appeal within the period prescribed by law is jurisdictional, and the lapse of the appeal period deprives the courts of jurisdiction to alter the final judgment.[43] Thus, there is no other recourse but to respect the findings and ruling of the labor arbiter. Clearly, therefore, the CA committed grave abuse of discretion in entertaining the Petition filed before it after the NLRC had dismissed the case based on lack of jurisdiction. The assailed CA Decision did not even resolve petitioner Salenga’s consistent and persistent claim that the NLRC should not have taken cognizance of the appeal in the first place, absent a board resolution. Thus, LA Darlucio’s Decision with respect to the liability of the corporation still stands.
x x x."
