Power to arrest: tax authorities may authorise senior officers to detain for specified tax offences, subject to CrPC safeguards. An offence under the specified clause is cognizable; all other offences are non-cognizable and bailable. The Commissioner may authorise Central Excise officers not below Superintendent to arrest for the listed offences. Persons arrested for cognizable offences must be informed of the grounds and produced before a magistrate within twenty-four hours. For non-cognizable bailable offences, Assistant or Deputy Commissioners have the same powers as an officer in charge of a police station to grant bail. All arrests must comply with the Code of Criminal Procedure.