Appeal procedure to Appellate Authority: applicants file specified form with prescribed fee; commissioners file alternate fee exempt form. Applicants must appeal advance rulings using the specified form accompanied by the prescribed fee, while the Principal Commissioner or Commissioner must use a separate form and are exempt from any fee; an appeal is deemed filed on the date it is received by the Appellate Authority. The regulation prescribing these filing forms, fee obligation, fee exemption, and deemed filing rule has been omitted by subsequent notification.