Appointment of Central Excise appellate officers grants authority to decide post-cutoff appeals within specified territorial jurisdictions. Any Commissioner of Central Excise and Service Tax (Appeals) posted within the territorial jurisdiction of a Principal Chief Commissioner or Chief Commissioner is appointed as a Central Excise officer and vested with powers under the Central Excise Act, the Finance Act and relevant rules to pass orders in appeal in respect of appeals filed after the stated cutoff within that territorial jurisdiction, as may be assigned, with effect from publication in the Official Gazette.