https://www.taxtmi.com/article/detailed?id=5328 Section 91 empowers the Commissioner of Central Excise to authorise officers not below Superintendent rank to arrest persons for specified Service Tax offences, subject to Code of Criminal Procedure safeguards including informing grounds of arrest and production before a magistrate within twenty-four hours. CBEC guidelines require credible material to support the reason to believe, mandate arrest memo contents, emphasise preservation of evidence and witness protection, and prescribe procedural protections (female officer presence, medical examination, duty of custody). For non-cognizable bailable offences Assistant/Deputy Commissioners may grant bail under powers analogous to an officer-in-charge under section 436 CrPC. en-us Mon, 21 Oct 2013 13:25:09 +0530 Mon, 21 Oct 2013 13:25:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5328 Section 91 empowers the Commissioner of Central Excise to authorise officers not below Superintendent rank to arrest persons for specified Service Tax offences, subject to Code of Criminal Procedure safeguards including informing grounds of arrest and production before a magistrate within twenty-four hours. CBEC guidelines require credible material to support the reason to believe, mandate arrest memo contents, emphasise preservation of evidence and witness protection, and prescribe procedural protections (female officer presence, medical examination, duty of custody). For non-cognizable bailable offences Assistant/Deputy Commissioners may grant bail under powers analogous to an officer-in-charge under section 436 CrPC. Articles Service Tax Mon, 21 Oct 2013 13:25:09 +0530 https://www.taxtmi.com/article/detailed?id=5328