Filing cross objections or submitting considered comments ensures departmental representation before the tribunal within the prescribed time. Field Commissioners must, in matters involving important law points or revenue above the stated threshold, either file a Cross Objection within forty five days of the tribunal notice or send their considered comments with relevant documents to the regional departmental representatives within the same period; where the impugned order was passed by a Commissioner, the Zonal Chief Commissioner must forward a draft review order, case records and the memo of appeal to the Board within ten days for authorization to file the cross objection.