“In the absence of a Tribunal Rule which allows the disposal of a now academic appeal, and considering the terms of the draft Consent Order the Commissioner has the following comments: … - The Commissioner would be agreeable to a Consent Order recording that the appeal is concluded by way of withdrawal, with an explanation of why the appeal was withdrawn being recorded, perhaps referring to the overriding objective. - In the alternative the appeal is recorded as concluded by way of order without prejudice to the positions the parties have advanced in their respective pleadings.”