The variable affecting the enzyme action is temperature.
Catalase is the enzyme which acts upon the "substrate hydrogen peroxide", breaking down them into water and oxygen gas. Each and every enzyme is a protein, which has a tertiary structure which is essential for the enzyme action. The tertiary structure of the enzyme provides the site of enzymatic action where the substrate do gets attached for the enzymatic action to take place.
Temperature, or heat, changes the protein structures irreversibly after a certain range. So if the beef liver is boiled, then the enzyme structure gets permanently changed, which is why the catalase cannot breakdown the peroxides, after boiling.