LOS ANGELES DEPARTMENT OF WATER AND POWER, Permissibly Self-Insured, Defendant. CALDWELL JOHNSON, WORKERS’ COMPENSATION APPEALS BOARDSTATE OF CALIFORNIACALDWELL JOHNSON, Applicant,vs.LOS ANGELES DEPARTMENT OF WATERAND POWER, Permissibly Self-Insured, Defendant.Case No. ADJ1493279 (LAO 0440248)OPINION AND ORDER DISMISSING PETITION FOR RECONSIDERATION Applicant, the Estate of Caldwell Johnson, seeks reconsideration of the Opinion and Order Granting Reconsideration and Decision After Reconsideration, issued October 22, 2008, in which this panel of the Workers’ Compensation Appeals Board granted defendant, Los Angeles Department of Water and Power’s petition for reconsideration from the Orders Awarding Penalties and Attorney Fees, served August 1, 2008. In our decision, we rescinded the Orders and returned this matter to the trial level for further clarification of the record on the amount of penalties awarded and whether defendant has in fact paid those amounts. Applicant contends the Appeals Board’s decision was in excess of our powers, that the evidence does not support the Findings of Fact, and that the Findings of Fact do not support the opinion and order granting reconsideration.We shall dismiss the petition for reconsideration, as there is no final order. A petition for reconsideration is properly made only from a “final” order, decision, or award. (Lab. Code, §§ 5900(a), 5902, 5903.) A “final” order has been defined as one “which determines any substantive right or liability of those involved in the case.” (Rymer v. Hagler (1989) 211 Ca].App.3d 1171, 1180;Safeway Stores, Inc. v. Workers’ Comp. Appeals Bd. (Pointer) (1980) 104 , Cal.App.3d 528, 534-535 [45 Cal.Comp.Cases 410, 413]; Kaiser Foundation Hospitals v. Workers’ Comp. Appeals Bd. (Kramer) (1978) 82 Cal.App.3d 39, 45 [43 Cal.Comp.Cases 661, 665].) In general, where, as here, the Appeals Board grants reconsideration, rescinds the WCJ’s decision, and returns the matter to the trial
