Allowing the petition the Court held that ; the Tribunal ought to have given adequate notice to the assessee on the issue of consolidation and if the Department’s request was found feasible and reasonable, it ought to have indicated reasons why the consolidation was essential. The record nowhere disclosed that the Tribunal gave notice to the assessee nor did the Department dispute that the Tribunal did not give any notice to the assessee before issuance of the consolidation order. All the appeals preferred by the assessee were being listed and heard repeatedly by different Benches. The failure of the Tribunal to conform to the salient features vitiated its order.