Settlement of excise cases: pre-adjudication applications disclose undisclosed duty and require acceptance and payment of additional duty with interest. An assessee may apply to the Settlement Commission before adjudication to settle a case by a prescribed application disclosing undisclosed duty liability, its derivation, accepted additional excise duty and particulars of goods and grounds for short levy; applications must meet prescribed formalities, be accompanied by fees, cannot be withdrawn, are barred if the matter is pending before appellate fora or seeks tariff classification interpretation, and require filing of returns, receipt of a show cause notice, acceptance and payment of the additional duty with interest, subject to limited Commission discretion to relax return requirements.