¹[32E.  Application for settlement of cases.-- ²[(1)  An assessee may, in respect of a case relating to him, make an application, before adjudication, to the Settlement Commission to have the case settled, in such form and in such manner as may be prescribed and containing a full and true disclosure of his duty liability which has not been disclosed before the Central Excise Officer having jurisdiction, the manner in which such liability has been derived, the additional amount of excise duty accepted to be payable by him and such other particulars as may be prescribed including the particulars of such excisable goods in respect of which he admits short levy on account of misclassification, under-valuation, inapplicability of exemption notification or CENVAT credit ³[or otherwise] and any such application shall be disposed of in the manner hereinafter provided:

   Provided that no such application shall be made unless,---

   (a)  the applicant has filed returns showing production, clearance and central excise duty paid in the prescribed manner;

   (b)  a show cause notice for recovery of duty issued by the Central Excise Officer has been received by the applicant;

   (c)  the additional amount of duty accepted by the applicant in his application exceeds three lakh rupees; and

   (d)  the applicant has paid the additional amount of excise duty accepted by him along with interest due under ⁴[Section 11AA]:br ⁵[Provided further that the Settlement Commission, if it is satisfied that the circumstances exist for not filing the returns referred to in clause (a) of the first proviso to sub-section (1), may after recording the reasons therefor, allow the applicant to make such application:br Provided also that] no application shall be entertained by the Settlement Commission under this sub-section in cases which are pending with the Appellate Tribunal or any court: Provided also that no application under this sub-section shall be made for the interpretation of the classification of excisable goods under the Central Excise Tariff Act, 1985 (5 of 1986). (1A) ⁶[*  *  *]]br (2) ⁷[*  *  *]br (3) Every application made under sub-section (1) shall be accompanied by such fees as may be prescribed.br (4) An application made under sub-section (1) shall not be allowed to be withdrawn by the applicant. ⁸[(5) Any person other than an assessee, may also make an application to the Settlement Commission in respect of a show-cause notice issued to him in a case relating to the assessee which has been settled or is pending before the Settlement Commission and such notice is pending before an adjudicating authority, in such manner and subject to such conditions, as may be prescribed.]]