No personal appearance requirement: hearings and statements conducted only by video conferencing under Board procedures. The Scheme prohibits physical personal appearances before the National Faceless Appeal Centre or appeal units, while permitting appellants or authorised representatives to request personal hearings to present oral submissions to the Commissioner (Appeals) through the Centre. Hearings, examinations and recording of statements must be conducted exclusively by video conferencing or video telephony under procedures laid down by the Board, which must provide suitable facilities and supporting software to prevent denial of access due to lack of end user technological capability.