Advance ruling appeals: Appellate Authority may confirm or modify rulings following hearing, within a prescribed time limit. The Appellate Authority may, after giving parties an opportunity of being heard, confirm or modify an advance ruling on appeal or reference and must pass its order within a prescribed time limit; divergence among members on any question prevents issuance of an advance ruling on that question, and the Authority must send a duly signed certified copy of the pronounced ruling to the applicant, the concerned officer, the jurisdictional officer and to the Authority.