dissenting.
I respectfully dissent. Employer here completely failed in its burden to substantiate the information necessary for a finding as to what its subrogation interest was. It should not be given a second opportunity to prove its cause when nothing precluded it from presenting the appropriate relevant evidence in the initial proceeding. Dale Manufacturing Co. v. Bressi, 491 Pa. 493, 421 A.2d 653 (1980).
Accordingly, I would affirm the Board’s order.