IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. GCR No.7 of 2006 Date of Decision:29.03.2010 M/s Fertichem (India) ....Petitioner Versus CCE, Chandigarh ...Respondent CORAM: HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. Present: None for the petitioner. Mr.Sushil Gautam, Advocate, for Mr.Gurpreet Singh, Senior Standing Counsel, for the respondent. **** ASHUTOSH MOHUNTA, J. (ORAL) This reference has been sent up to this Court by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, vide order dated 27.11.2006 on an application filed by the assessee. At the time of referring the case to the High Court, no one had put in appearance on behalf of the assessee, as is clear from the reference order. Even today also, no one is present on its behalf. In view of the above, we return this reference unanswered to the Tribunal. (ASHUTOSH MOHUNTA) JUDGE March 29, 2010 (MEHINDER SINGH SULLAR) seema JUDGE