The administration-hit Ibrox club were hit with a 12-month transfer embargo and a £160,000 fine for breaches of regulations.
The SFA decided to name Lord Carloway, Partick Thistle chairman Allan Cowan and Spartans chairman Craig Graham after consultation with the police and after the original tribunal members were revealed last month.
Before tomorrow’s Scottish Premier League clash with Hearts at Celtic Park, the Hoops boss expressed surprise that the panel had been named and then said: “I think it is grossly unfair. These people do it voluntarily, they do it because they love the game, and do it for the right reasons.
“I don’t think there is any need but there you go, that’s the decision the SFA have made, so you need to go and ask them why they have done that.
“I just think it puts extra pressure on these people and they are under enough pressure as it is.”
Manager Ally McCoist had called for the original panel members to be named after Rangers were hit with the sanctions.
And today he welcomed the SFA’s decision to name those who will hear the appeal.
He said: “We just want transparency and clarity and I’m delighted that the appeals panel has been named.
“The three gentlemen have got a decision to make and we obviously hope it’s a good one for us.
“We will react to the decision when it’s made.”