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NOTE:
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.