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Home Acts & Rules Service Tax Acts Chapter V of Finance Act, 1994 Chapters List Chapter V Chapter V of Finance Act, 1994 This
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Section 91 - Power to arrest - Chapter V of Finance Act, 1994

Extract

..... 1[ 91. Power to arrest (1) If the 2[Principal Commissioner of Central Excise or] Commissioner of Central Excise has reason to believe that any person has committed an offence specified in 3[***] clause (ii) of sub-section (1) of section 89, he may, by general or special order, authorise 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 .....

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Section 91 - Power to arrest - Chapter V of Finance Act, 1994

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