1993 (5) TMI 41

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..... de order-in-appeal No. GSM-828-BD dated 13-4-1989 passed by Collector of Central Excise (Appeals), Bombay in the case of M/s. F. Ahmed Co. ('respondents'); and (b) Six Revision Applications filed by the same party as above against order-in-appeal No. GSM-34/90 dated 28-12-1989 by the same Collector. 2. In the case mentioned at (a) above Collector (Appeals) had allowed party's appeal settin .....

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..... was changed and in the other six appeal matters, decided subsequently the Collector (Appeals) held that the appellants are merchant exporters who have not manufactured the goods nor paid the duty of excise, and, therefore, they cannot be granted the rebate in respect of goods exported by them. 4. Government have gone through the records of this case. As per the Respondent there is no bar on me .....

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