Appellate Authority orders can confirm or modify advance rulings after hearing, and member disagreement prevents issuance.

The Appellate Authority may, after giving parties an opportunity of being heard, confirm or modify the advance ruling appealed or referred to, and must pass that order within the prescribed time frame; if its members differ on any point, it shall be deemed that no advance ruling can be issued, and a certified copy of the pronouncement must be sent to the applicant, concerned officer, jurisdictional officer and the Authority.

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