Appointment of Adjudicating Authority Members follows committee-based selection, with vacancies not invalidating appointments. Appointment of Members of the Adjudicating Authority is made by the Central Government on the recommendation of a Search-cum-Selection Committee. The Committee may / determine its own procedure for recommendations, and an appointment is not invalid merely because of a vacancy or absence in the Committee. The Committee consists of the Secretary, Department of Revenue as Chairperson, the Secretary, Department of Legal Affairs as Member, and the Chairperson of the Central Board of Direct Taxes as Member.