“We take this opportunity to observe that, as a general rule, counsel on an appeal should confer with their clients and opposing counsel before the hearing to attempt to agree, if possible, on the amount of costs payable to the successful party. Making post-hearing costs submissions necessarily gives rise to both delay and additional costs to both parties – delay and costs that can be avoided by agreement on a realistic number. Where the parties cannot agree, they should exchange costs outlines prior to the hearing and should be prepared to present them and to make submissions to the panel, if and when asked to do so.”