Appeals to Appellate Tribunal require prescribed formality and pre-deposit; Tribunal may refuse low-value appeals and allow cross-objections. Appeals to the Appellate Tribunal must be filed within three months and may be refused where the tax or input tax credit or related penalties involved do not exceed fifty thousand rupees. The Commissioner can direct applications to the Tribunal for review of subordinate orders, which are to be treated as appeals. Cross-objections may be filed within forty five days of notice and delay may be condoned for sufficient cause. Appeals require prescribed form, verification and fees, and are subject to a pre-deposit obligation and stay of recovery upon payment.