section 63
General provisions relating to determination of penalty.
The Andaman and Nicobar Islands Excise Regulation, 2012Tax201297 sections
Statutory text
While adjudging the quantum of penalty under this Chapter, Court or the Adjudicating Officer, as the case may be, shall have due regard to the following, namely:— (a) the amount of gain or unfair, advantage, wherever quantifiable, made as a result of the contravention; (b) the amount of loss caused or likely to cause to the Union territory Administration or any person as a result of the contravention; (c) the repetitive nature of the contravention; (d) whether the contravention is without his knowledge; and (e) any other relevant factor.
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