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1993 (5) TMI 41
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....rnment of India show cause notice P. No. 198/7/89-CX-V dated 28-9-1989 seeking to set aside 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.....
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....ing that the Department had filed a revision against the said order [(a) above] this view 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. Governmen....