Paragraph 23 Respondent’s written observations
(1)
A respondent who wishes to submit to a Commissioner written observations on the appeal shall do so within 30 days of being given notice in writing of it.
(2)
Any such written observations shall include —
(a)
the respondent’s name and address for service; and
(b)
in the case of observations on an appeal, a statement as to whether or not he opposes the appeal,
(c)
in any case, the grounds upon which the respondent proposes to rely, and a copy of any written observations from a respondent shall be sent by the office of the Social Security Commissioners to the other parties.