Hi Frances,
if it happens with null values then you might be experiencing bug GRE-661 "Excel output: Empty columns are ignored making vertical alignment corrupted".
If it happens otherwise then you might be having the issues because your group headers change the tabulation from page to page. Why this happens and how to deal with it is explained in the documentation here:
http://4js.com/online_documentation/fjs-gst-manual-html/#gst-topics/c_grw_xls_single_sheet.html.
If you create a pdf document of this very output than I can take a look at it and propose how to fix it.
Best regards,
Alex