The Centre also overruled financial advisers' recommendations for making payments through an escrow account, an important safeguard in the absence of a sovereign or bank guarantee, The Hindu has reported.
Gandhi said he had made the statements in the heat of political campaigning which have been misused by his opponents.
In a two-page letter written on December 12, 2017, the Reliance head said he was "personally saddened" by the "unfortunate statements" against him and his group by several functionaries of the Congress party.
Sitharaman said the weapon systems, avionics and other key add-ons to the Rafale aircraft, will be 'much superior' than that negotiated by the UPA.
Bharatiya Janaya Party leader Subramanian Swamy on Friday threatened to take legal recourse if government went ahead with the Rafale jet deal with France, saying there were shortcomings in the fighter aircraft.
On Thursday, five Rafale fighter jets touched down at Haryana's Ambala after covering a distance of nearly 7,000 km to join the IAF.
Suspense continued on Tuesday over whether the issue of Rafale fighter deal, which has been stuck over cost, will figure in talks that Prime Minister Narendra Modi will have with French President Francois Hollande during his visit beginning on Thursday.
Minister of State for Defence Subhash Bhamre said the cost of each Rafale aircraft is approximately Rs 670 crore.
He has termed the deal 'a case of arbitrariness'.
The negotiations over the purchase of 36 Rafale fighter jets have entered the "final stages" as both India and France have managed to narrow down their differences over the pricing.
Is the price of one fighter Rs 681 crore? Rs 686 crore? Rs 703 crore? Rs 1,063 crore? Rs 1,225 crore?
"Few shots from 30,000 feet! Mid air refuelling of #RafaleJets on their way to #India," the Indian Embassy in France tweeted
The Congress has been attacking the Bharatiya Janata Party government on the defence deal, accusing Prime Minister Narendra Modi of causing loss to the state exchequer by buying the fighter jets at inflated rate.
Feast your eyes on these birds!
There is considerable discomfort within the defence ministry about the Rafale deal.
The squadron, which operated from Bhatinda air base, was disbanded in 2016 after the IAF started gradual phasing out of Russian-origin Mig 21 jets.
Though Singh will receive the first of the 36 Rafale jets on Tuesday, the first batch of four aircraft will come to India only by May next year.
The document titled 'Details of the steps in the decision making process leading to the award of 36 Rafale fighter aircraft order' stated that the process as laid down in the Defence Procurement Procedure-2013 has been followed in procurement of the Rafale aircraft.
'What the price will reveal, since the India specific capabilities haven't changed since 2013, is how much the Modi government padded up the cost,' points out Mohan Guruswamy.
The BJP MP in her plea alleged that Gandhi has attributed his personal remarks to the top court and tried to create prejudice.
A high-level team from France is expected to arrive in New Delhi next month to firm up the order for the purchase of 36 Rafale fighter aircraft by India.
The first batch of four Rafale aircraft will arrive in India by May 2020.
The findings in the report published by the national daily are contrary to claims of the deal being cheaper and f having a faster delivery period.
The petition by the trio came two weeks after the apex court had on October 10 asked the Centre to provide details of the decision-making process in the Rafale deal with France in a sealed cover by October 29.
Two former union ministers have sought registration of an FIR into the fighter jet deal between India and France alleging "criminal misconduct" by high public functionaries.
It asserted that the jets are 'good' both in terms of quality and price.
Rahul targets the Modi government on Twitter, using the hashtag "BikGayaChowkidar".
"The PM defended his personal RAFALE bypass deal on 2 counts: 1. Better Price 2. Faster Delivery. Both have been demolished by the revelations in the Hindu today," he tweeted.
Six Rafale trainer aircraft will carry RB series tail numbers which stand for Air Chief Marshal R K S Bhadauria, the current Chief of Air Staff who played a key role as lead negotiator for the mega deal.
Which of the two aircraft will India chose? Let's take a closer look at the two aircraft.
The Rafale fighter jet will take part in the rehearsals on Thursday for the five-day 12th edition of Asia's premier air show beginning on February 20
Dhanoa also hoped that the matter will be laid to rest saying that raking up such issues to get political gains, putting the interest of armed forces behind is not right.
Identifying Hindustan Aeronautics Limited as its "'main partner' in the multirole combat aircraft deal, France's Dassault Aviation today said it will set up a joint venture company with Reliance Industries to work on the $10 billion Rafale project.
He claimed the NDA government bought the planes at Rs 1,600 crore a piece as against the Rs 526 crore for each aircraft fixed by the UPA.
Some of the key fighter jet acquisitions over the years and the combat capabilities they possess that made India's airmen a force to reckon with are.
The Rafale jet deal, signed on September 23, 2016, in the frame of an Inter-Governmental Agreement between India and France, has been in news over the last few months.
Downplaying the allegations made by the Congress and former French President Francois Hollande's statement that the Indian government played a role in finalising Reliance Defence as Dassault Aviation's offset partner, Finance Minister Arun Jaitley on Sunday said that some statements are made to create controversy and these do not have credibility. In an exclusive interview to ANI, Jaitley added that circumstances and fact prove these statements wrong.
Dhanoa is a on a four-day visit to France to ramp up cooperation between the air forces of the two countries in a range of areas.
The apex court said there was no occasion to doubt the decision-making process in the multi-billion dollar Rafale deal.
The political row over the Rafale deal intensified on Tuesday with the Congress and Bharatiya Janata Party trading barbs over it.