Area/2023/318 for the project to “Re-open, salvage, rehabilitate, develop, construct and operate for excavation I extraction of coal from Amalgamated East Bhuggatdih Simlabahal Coal Mine and delivery thereof to the Authority at Bastacolla Area of BCCL” on revenue sharing basis, for a period of twenty-five years. The Appellant-company vide Board Resolution dated 07.11.2023 resolved to authorise its Director Lalti Devi for the purpose of participating in the said Tender and also executed a Power of Attorney in the prescribed format in her favour. The said Power of Attorney was notarized on 14.11.2023. Accordingly, 2the Appellant participated in the said Tender by submitting its bid on 29.11.2023. 5. The Technical bids of the said Tender were opened on 04.12.2023 and after the evaluation of the same, the Appellant was declared to be technically disqualified on 06.05.2024. As per the Tender Summary Reports dated 07.05.2024, the Technical bid of the Appellant was stated to have been