While adjudicating the quantum of
penalty under section 29 or section 33 or section 43, the adjudicating officer shall have due regard to the
following factors, namely:--
(a) the amount of disproportionate gain or unfair advantage, wherever quantifiable, made as a result of the default;
(b) the repetitive nature of the default.
(a) the amount of disproportionate gain or unfair advantage, wherever quantifiable, made as a result of the default;
(b) the repetitive nature of the default.