Filing cross objections: require prompt cross objections or considered comments to support departmental defence and protect revenue. Commissioners must promptly examine appeals raising important law points or substantial revenue and either file Cross Objections in the Tribunal or send considered comments with relevant documents to regional departmental representatives; the memorandum of Cross Objections or comments must be furnished to the concerned CDR/JCDR/SDR within 45 days of receipt of Tribunal notice, and any subsequent requests for clarifications must be attended to expeditiously to safeguard revenue interests.