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    <title>Power to arrest entrusted to Commissioner</title>
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    <description>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.</description>
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      <description>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.</description>
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