<h1>Delhi High Court: DGCEI Must Follow Finance Act 1994 Procedures Before Arrests for Service Tax Dues.</h1> The Delhi High Court ruled that the Directorate General of Central Excise Intelligence (DGCEI) cannot bypass procedures under the Finance Act, 1994, to arrest individuals for alleged service tax dues without following due process. The court highlighted that arrests should not be made without prior notice or adjudication, emphasizing the need for credible evidence and adherence to constitutional safeguards. The court found the DGCEI's actions against two companies unjustified and ordered the refund of service tax amounts collected without proper adjudication. It also allowed the companies to pursue legal proceedings against the DGCEI for damages.