Except for issues which by law may be raised at any time, such as jurisdictional issues, or issues raised by new evidence accepted by the Appeals Panel, the review by the Appeals Panel shall be limited to issues raised in the notice of appeal. The review of the record on such issues shall be de novo. When assignment of deductibles is appealed, the burden of proof is on the Commissioner or State Fire Marshal as to which deductibles apply. For all other appeals, the burden of proof is on the appellant.
90- 564 C.M.R. ch. 3, § 6