Section Section 13
; '[(ga) the manner of holding inquiry and imposing penalty by the adjudicating
section 13; '[(ga) the manner of holding inquiry and imposing penalty by the adjudicating officer under sub-section (1) and other factors for determining quantum of penalty under clause (f) of sub-section of section ISC;
(gb) the other amount under clause (c) of sub-section (2) of