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<h1>Appeal allowed as show cause notice was time-barred due to early rebate credit. Demand of Rs. 2,03,218 set aside.</h1> The Appellate Tribunal CEGAT, New Delhi allowed the appeal as the show cause notice was time-barred since the amount of rebate was credited before the ... Demand for Modvat - Limitation The Appellate Tribunal CEGAT, New Delhi allowed the appeal as the show cause notice was time-barred since the amount of rebate was credited before the notice was issued. The demand for Rs. 2,03,218 was set aside. (1985 (1) TMI 226 - CEGAT, New Delhi)