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        News and Press Release

        Power to arrest entrusted to Commissioner

        March 2, 2013

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        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.

        Power to arrest: Commissioner may authorize officers to arrest for specified service tax offences alongside concurrent prosecution. Section 91 grants a power to arrest to the Commissioner of Central Excise, who may authorize any Central Excise officer not below Superintendent to arrest persons for specified offences, notably non-payment of collected service tax, and provides that this administrative arrest power is additional to the power to initiate prosecution for those offences.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Power to arrest: Commissioner may authorize officers to arrest for specified service tax offences alongside concurrent prosecution.

                                Section 91 grants a power to arrest to the Commissioner of Central Excise, who may authorize any Central Excise officer not below Superintendent to arrest persons for specified offences, notably non-payment of collected service tax, and provides that this administrative arrest power is additional to the power to initiate prosecution for those offences.


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