Section 67B(d) in The Rajasthan Excise Rules, 1956
(d)Tenders shall be received by the [District Excise Officer] [Substituted by GSR 60, dated 18.9.1969, Published in Rajasthan Government Gazette Part IV-C, dated 16.10.1969, [18-9-69].] concerned who shall send them to the Deputy Excise Commissioner concerned. They shall be opened by the Deputy Excise Commissioner on the date and at the time to be fixed by him in the presence of such tenderers as may care to be present.