What are the factors to be considered while considering compounding application?

FACTORS TO BE CONSIDERED WHILE CONSIDERING COMPOUNDING APPLICATION The following indicative factors, may be taken into consideration for the purpose of passing compounding order and adjudging the quantum of sum on payment of which contravention shall be compounded: the amount of gain of unfair advantage, wherever quantifiable, made as a result of the contravention; the amount of loss caused to any authority/ agency/ exchequer as a result of the contravention; economic benefits accruing to the contravener from delayed compliance or compliance avoided; the repetitive nature of the contravention, the track record and/or history of non-compliance of the contravener; contravener's conduct in undertaking the transaction and in disclosure of full facts in the application and submissions made during the personal hearing; and any other factor as considered relevant and appropriate.