Profiteering penalty imposed for failing to pass tax or input-credit benefits unless amount deposited within thirty days. Where the Authority, after required examination, concludes a registered person has profiteered, that person is liable to pay a penalty equal to ten per cent of the amount so determined, provided no penalty is leviable if the determined amount is deposited within thirty days of the Authority's order; 'profiteered' means the amount determined for not passing the benefit of a reduction in the rate of tax or the benefit of input tax credit by way of commensurate price reduction.