In Rostosky v. Department of Environmental Resources, 26 Pa. Commw. 478, 364 A.2d 761 (Pa. Cmwlth. 1976), the appellant sent his notice of appeal to the Department of Environmental Resources' Bureau of Administrative Enforcement, instead of the Environmental Hearing Board (EHB). The appeal was finally docketed beyond the statutory time period, and, thereafter, the EHB quashed the appeal as untimely. Relying on Rule 126, the appellant argued that the court should allow his appeal in the interest of justice. However, the court refused to do so. The Court explained in Rostosky that: The appellant's argument assumes incorrectly that we have discretion in the matter. Failure to perfect an appeal within the time allowed by statute is a defect in the proceeding of which the appellate court must take notice, even on its own motion. The Court have no power to extend the time limit for filing an appeal. Rostosky, 364 A.2d at 764 (quoting City of Pittsburgh, 284 A.2d at 811).