Finance Act (Service Tax) 1994

Section 91 :-Power to arrest.

91. (1) If the Commissioner of Central Excise has reason to believe that any person has committed an offence specified in ^omitted [clause (i) ]or clause (ii) of sub-section (1) of section 89, he may, by general or special order, authorised any officer of Central Excise, not below the rank of Superintendent of Central Excise, to arrest such person.

(2) Where a person is arrested for any cognizable offence, every officer authorised to arrest a person shall, inform such person of the grounds of arrest and produce him before a magistrate within twenty-four hours.

^{omitted [}(3) In the case of a non-cognizable and bailable offence, the Assistant Commissioner, or the Deputy Commissioner, as the case may be, shall, for the purpose of releasing an arrested person on bail or otherwise, have the same powers and be subject to the same provisions as an officer in charge of a police station has, and is subject to, under section 436 of the Code of Criminal Procedure, 1973].

(4) All arrests under this section shall be carried out in accordance with the provisions of the Code of Criminal Procedure, 1973 relating to arrests.

Refer: Circular No. 171/2013-ST Dated 17/09/2013

Refer: Finance Act 2016-17