2019 (1) TMI 1293
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....ME COURT - SC<br>Dated:- 23-1-2019<br>C.A. No. 8080-8082/2018 - -<br>Service Tax<br>Mr. A.K. Sikri and Mr. S. Abdul Nazeer, JJ. For Appellant(s) : Mr. K. Radhakrishnan, Sr. Adv., Mr. Rupesh Kum....
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....l for the parties at length. The issue is as to whether the power of arrest under Section 91 of the Finance Act, 1994 ('the said Act') can be exercised without following the procedure as set ....