Advance ruling appellate power: Authority may confirm or modify rulings after hearing, with certified distribution. National Appellate Authority may, after giving an opportunity of being heard to the applicant, the officer authorised by the Commissioner and relevant Chief Commissioners and Commissioners, pass an order confirming or modifying the advance ruling appealed against; differences among members are resolved by majority. The Authority should, as far as possible, pass the order within ninety days of filing the appeal, and the advance ruling must be signed, certified and circulated to the applicant, authorised officer, the Board and the relevant tax Commissioners and Authorities.