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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:—

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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:— (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.