Section 28
. Factors to be taken into account by adjudicating officer . —W —While adjudicating the quantum of penalty under section 26, the adjudicating officer shall have due regard to the following factors, namely:—
. Factors to be taken into account by adjudicating officer . —W —While adjudicating the quantum of penalty under section 26, the adjudicating officer shall have due regard to the following factors, namely:—