Advance ruling appeals: Appellate Authority may confirm or modify rulings after hearing, with certified communication required. The Appellate Authority may, after giving the parties an opportunity of being heard, confirm or modify an advance ruling and must pass its order within the prescribed statutory period from filing; member disagreement on any question renders that question incapable of an advance ruling. A certified, signed copy of the Appellate Authority's advance ruling must be sent to the applicant, the concerned officer, the jurisdictional officer and the Authority after pronouncement.