DUTTA ASSOCIATES P.LTD. vs INDO MARCANTILES P. LTD

The Supreme Court addressed the validity of the tender process for the supply of rectified spirit under the Assam Excise Act. The Court held that the Commissioner of Excise acted arbitrarily by not accepting the lowest valid tender from Dutta Associates, despite their eligibility, and instead accepted a revised bid that fell within a self-determined 'viability range'. The Court ruled that the tender process lacked transparency and fairness, leading to the quashing of the acceptance of the revised tender and reinstating Dutta Associates' original bid.