(1) When an appeal is admitted under rule 97, the Tribunal shall forthwith serve a notice in Form VAT-508 on the respondent calling for filing of memorandum of cross objections, if any, within sixty days from the date of receipt of notice by the respondent.

(2) The memorandum of cross objections, if any, shall be filed in duplicate and duly signed by the respondent or his agent.

(3) Soon after the filing of the memorandum of cross objections by the respondent, the duplicate copy thereof shall be endorsed by the Tribunal to the appellant.