Who can make an application for settlement under the Central Excise Act, 1944? Can such an application be withdrawn?

According to section 32E of Central Excise Act, 1944 an assessee in respect to a case relating to him may make an application to Settlement Commission under Central Excise Act, 1944 in such form and manner as prescribed. An assessee is defined under section 31(a) as any person who is liable to pay excise duty assessed under the Central Excise Act, 1944 and includes any manufacturer or producer of excisable goods or a registered person under the rules made or a private warehouse in which excisable goods are stored. Further, Section 32E(4) provides that an application once made for settlement cannot be withdrawn.