law: The Energy Conservation Act, 2001
  28. Factors to be
  
  taken into account by adjudicating officer.-
  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.