https://www.taxtmi.com/caselaws?id=182456 Anticipatory bail in a service tax investigation was held premature where the competent authority had not yet approved arrest and no arrest order had been passed. The Court applied the arrest framework under the Central Excise regime and noted that arrest powers must be exercised cautiously and only after requisite approval. It further held that a blanket direction against arrest, or a requirement of prior notice before arrest, would impermissibly restrict statutory arrest powers. On those facts, the application for anticipatory bail was not maintainable and was dismissed. en-us Wed, 11 Mar 2015 00:00:00 +0530 Wed, 11 May 2016 10:43:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182456 Anticipatory bail in a service tax investigation was held premature where the competent authority had not yet approved arrest and no arrest order had been passed. The Court applied the arrest framework under the Central Excise regime and noted that arrest powers must be exercised cautiously and only after requisite approval. It further held that a blanket direction against arrest, or a requirement of prior notice before arrest, would impermissibly restrict statutory arrest powers. On those facts, the application for anticipatory bail was not maintainable and was dismissed. Case-Laws Central Excise Wed, 11 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182456