[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: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).(1-A) 256[* * *]](2)257[* * *](3)Every application made under sub-section (1) shall be accompanied by such fees as may be prescribed.(4)An application made under sub-section (1) shall not be allowed to be withdrawn by the applicant.
