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Section Section 13

; '[(ga) the manner of holding inquiry and imposing penalty by the adjudicating

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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