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<h1>Appellate Tribunal rules in favor of appellants in labor strike registration certificate surrender case.</h1> The Appellate Tribunal CESTAT, Kolkata allowed the appeal, ruling that the appellants were not required to surrender their registration certificate during ... Demand - Compounded levy scheme The Appellate Tribunal CESTAT, Kolkata allowed the appeal as the appellants did not need to surrender their registration certificate during a labor strike. The demand for duty under the Compounded Levy Scheme was set aside as there was no evidence of the factory reopening during the specified period.