(1.) This Writ Appeal has been preferred by the appellant against the judgment and order dated 28.7.95 passed by the learned Single Judge in Civil Rule 1843/94.
(2.) The appellant is a Company incorporated under the Companies Act, 1956 and was the sitting lessee for wholesale supply of rectified spirit (Grade-I) to the Excise Warehouse at Tinsukia. In response to a notice dated 28.5.93 inviting tenders for privilege of supplying spirit to various warehouses including Warehouse at Tinsukia the appellant alongwith sixteen tenderers submited his tender quoting R.s. 15.55 per LPL. The rates quoted by respective tenderers are as follows : <FRM>JUDGEMENT_504_GAULT2_1996Html1.htm</FRM> From the list it is seen that the respondent No. 3 quoted Rs. 11.14 per LPL.
(3.) The respondent No. 2 Commissioner of Excise, Assam after calculation fixed offer rate between Rs. 14.72 and 15.71 as the viable rate per LPL. Appellant's offer being found valid was recommended for settlement.