appeal. July 23, 2005 being a Saturday and the following Monday, July 25, 2005, being a special non-working holiday, petitioners filed their Memorandum on Appeal[8] on July 26, 2005 before the National Labor Relations Commission (NLRC).   The NLRC dismissed petitioners appeal for having been filed out of time, [9]  it finding that per Registry Receipt address[ed] to [petitioners counsel], copy of the Labor Arbiters decision was received by them on July 12, 2005, hence, the ten (10) day reglementary period within which to perfect an appeal was up to July 22, 2005.   Petitioners filed a Motion for Reconsideration of the NLRC order, their counsel contending that:   x x x The aforementioned decision by the Labor Arbiter was received by the Makati Central Post Office on 12 July 2005 but the same was not delivered to the undersigned law office until 13 July 2005 by Letter Carrier JACOB ZETA. Attached hereto as Annex A is a certification issued by Ms. Emily A. Gianan, Chief, Administrative Unit of the Makati Central Post Office stating that the records of their office reflect the undersigneds manifestation that the decision was received by JANICE CANTALOPEZ [of the office of petitioners counsel] on 13 July 2005, as stated in [petitioners] Memorandum on Appeal dated 26 July 2005.   As the Honorable Commission is well aware, 25 July 2005 was declared a special non-working holiday. Thus, the filing by the RespondentsAppellants of their Memorandum on Appeal on the next working day, 26 July 2005, was timely and indubitably within the reglementary period. [10]  (Underscoring supplied)     The NLRC denied petitioners Motion for Reconsideration by Resolution of January 31, 2006, declaring that:   x x x [T]he appeal was filed out of time based on the Registry Return Receipt returned by the Post Office to this Commission, which forms part of the records of the case showing that a copy of the decision was received by respondents[] counsel on July 12, 2005, and not on July 13, 2005 as alleged in respondents Motion for Reconsideration. The certification of Ms. Emily A. Gianan of the Makati Central Post office cannot invalidate the same official Registry Return Receipt that the very same post office sent back to this Commission showing the date of receipt by respondents[] counsel as July 12, 2005 on the face thereof.[11] (Emphasis and underscoring supplied)