Appellate Authority orders may confirm or modify advance rulings and must be issued within the prescribed time. The Appellate Authority may, after affording the parties an opportunity of being heard, pass an order confirming or modifying the advance ruling appealed or referred and must do so within the statutory period from filing; where members differ on any point, no advance ruling can be issued on that question; the Authority must send a signed, prescribed form copy of the ruling to the applicant, the concerned officer, the jurisdictional officer and the Authority.