Delegation of powers allows chief commissioners to transfer post cutoff appeals to Commissioners (Appeals) under excise and service tax rules. Principal Chief Commissioners and Chief Commissioners of Central Excise and Service Tax are authorised to exercise CBIC powers under rule 3 of the Central Excise Rules, 2017 and rule 3 of the Service Tax Rules, 1994 to transfer appeals filed after 30th June 2017 within their jurisdiction to the Commissioner (Appeals) for matters under the Central Excise Act, 1944 or the Finance Act, 1994; the delegation is effected by Notification No. 03/2022 and comes into force on publication in the Official Gazette.