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[Cites 0, Cited by 0] [Section 61] [Entire Act]

Andaman and Nicobar Islands - Subsection

Section 61(5) in The Andaman and Nicobar Islands Excise Regulation, 2012

(5)While adjudicating the quantum of penalty under this Chapter, the Adjudicating Officer shall have due regard to the guidelines specified in section 63.