bound to take into account
all the aggravating or mitigating circumstances and exercise the discretion laid
down under the law, 'judicially'. A decision ... support of the quantum of
penalty, but also consider the mitigating circumstances and then only come to
the final conclusion regarding the quantum of punishment
impose
penalty, the CCI may consider the submission and the mitigating
circumstances pleaded in the ensuing paras, including a plea for
allowing the benefit ... xvii. Further, the Commission should consider the mitigating
circumstances in favour of OP-3 while imposing penalty. In Excel
Crop Care v. Competition Commission
accompanying documents. The court
10 C/85024/2020
further clarified that mitigating circumstance as flowing from the
legislative scheme is one and one only ... Department.
22. It is necessary to state and clarify here that mitigating
circumstance as flowing from the aforesaid legislative scheme is
one and one only
this section. Sub-rule (i) of rule 6DD prescribes the mitigating
circumstances with a view to relax the rigors of section 40A(3) in genuine ... year in the present case, not falling within any of the mitigating
circumstances or the exceptions as provided in the Rules will be disallowed while
applicant in OA No.3072/2013 established without
considering the mitigating circumstances, (iii) the final order dated
22.03.2012 imposing major punishment of withholding of next ... applicant.
(b) The respondents did not appreciate that there were
mitigating circumstances i.e. the sickness of the wife of the
applicant, which necessitated
applicant in OA No.3072/2013 established without considering the mitigating circumstances, (iii) the final order dated 22.03.2012 imposing major punishment of withholding of next ... applicant.
(b) The respondents did not appreciate that there were mitigating circumstances i.e. the sickness of the wife of the applicant, which necessitated
applicant in OA No.3072/2013 established without
considering the mitigating circumstances, (iii) the final order dated
22.03.2012 imposing major punishment of withholding of next ... applicant.
(b) The respondents did not appreciate that there were
mitigating circumstances i.e. the sickness of the wife of the
applicant, which necessitated
would now bestow a thoughtful consideration to the
aggravating and the mitigating circumstances that may be available to
OPs. The present case relates ... include importance of insurer's solvency for the
consumers as mitigating circumstance. After duly considering the
aggravating and mitigating circumstances, the Commission finds
High Court is applied,
it has to be in toto that mitigating circumstances has to be considered
to reduce the penalty.
9. On the other ... though with delay but
with interest, before detection is certainly a mitigating circumstance for
waiver or reduction of penalty. Further, if full amount
genuineness of the payment, identity of the payee
and compelling and mitigating circumstances has taken a view
favorable to the tax payer .He submitted that
