"The tribunal conclude that there was here a dismissal by reason of redundancy, or some other substantial reason, but primarily we think it must be a dismissal by reason of redundancy. We are satisfied that the respondent did treat redundancy as a sufficient reason, and that they acted reasonably in treating it as such. We are quite satisfied that they did fail, in that the applicant had the right to appeal to his managing director and that right was not allowed to him. But, it is quite plain on his evidence, as he explained to the tribunal, that what he had to say would not in any way have affected the outcome in the slightest. We are quite satisfied that it could not and would not have done that. Therefore, although strictly the applicant was denied his appeal such that this makes his dismissal unfair, nonetheless, there shall be a 100% discount according to Polkey. We so rule."