Appellate review of advance rulings can confirm or modify rulings after hearing, subject to statutory time limits.

The Appellate Authority may, after giving parties an opportunity of being heard, confirm or modify an advance ruling; it must pass its order within a statutory time limit from filing and, if members differ on any question, no advance ruling can be issued; the pronouncement must be signed, certified as prescribed, and copies sent to the applicant, the concerned officer, the jurisdictional officer and the Authority.

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