While adjudging the quantum of penalty under this Chapter, the Adjudicating Officer or the Tribunal, as the case may be, shall have due regard to the following:–

   (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 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.