In First National Bank of Bath v. Unemployment Comp. Bd. of Review, 152 Pa. Commw. 6, 619 A.2d 801 (Pa. Cmwlth. 1993), the Court rejected a similar argument that the Bureau forms caused confusion as to the employer's appeal rights. There, the Bureau granted the claimant unemployment compensation benefits. Both the employer and the claimant received the Bureau's notice of eligibility determination which contained appeal instructions. Before the Bureau mailed the notice of eligibility determination, however, the employer requested forms asking to be relieved from the charges. The form had to be returned within 15 days. Within the appeal period, the employer returned the form but did not appeal the notice of determination. Pursuant to Section 302 of the Law, added by the Act of May 26, 1949, P.L. 1854, 43 P.S. 782(a)(1), the Department of Labor and Industry establishes a reserve account for each employer and its contributions. The reserve account is then proportionally charged for compensation payable to an employee. This Court rejected the employer's assertions the form manifested its intent to appeal. The Court explained that "the language of Section 501(e) ... is both clear and mandatory. Employers have fifteen (15) days to file an appeal from a determination ... or that determination 'shall be final and compensation shall be paid or denied in accordance therewith.' Because appeal provisions of the Law are mandatory, appellants carry a heavy burden to justify untimely appeals, and absent proof of fraud, cannot prevail." 619 A.2d at 803.