Advance Ruling: appellate authority may confirm or modify rulings after hearing, with certified pronouncement and circulation. The Appellate Authority may confirm or modify an appealed advance ruling after affording the parties a hearing; its order must be passed within a prescribed time and, if members differ on any question in the appeal or reference, no advance ruling can be issued on that question. The final pronouncement must be duly signed, certified in the prescribed manner, and sent to the applicant, the concerned officer, the jurisdictional officer and the Authority.