Power to arrest entrusted to Commissioner

See clause 93(K) of Finance Bill, 2013

Section 91 is being introduced to provide for power to arrest; Commissioner of Central Excise is empowered to authorize any officer of Central Excise not below the rank of Superintendent of Central Excise, to arrest a person for specified offences particularly non payment of collected service tax;

This power to arrest is in addition to the power to initiate prosecution against an offence.