224 Neb. Admin. Code, ch. 1, § 014
The appealing party shall present its evidence first as to why it believes the determination appealed from was incorrect and provide any legal authority for the relief requested by the appealing party. If an appealing party fails to appear for the scheduled hearing pursuant to the instructions contained within the Notice of Hearing, the Appeal Tribunal may dismiss the appeal. If any of the responding parties fails to appear, the Appeal Tribunal will proceed with the hearing and render a decision based on evidence received from the appealing party. The granting of a Request to Reopen or Request for Reconsideration shall be within the sound discretion of the supervising hearing officer or the hearing officer assigned to the case.
224 Neb. Admin. Code, ch. 1, § 014