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<h1>Supreme Court dismissed the Special Leave Petitions citing delay.</h1> Supreme Court dismissed the Special Leave Petitions citing delay. - 2015 (37) S.T.R. J29 (SC) If the appellant had discharged its full duty and interest liability, that itself showed its bonafide or not. - Simultaneous penalties under both Sections 76 and 78 - The benefit of this Amendment in Section 78 by the Finance Act, 2008 - Supreme Court dismissed the petition on the ground of delay filed by the Revenue against the decision of Delhi High Court [2011 (8) TMI 423 - DELHI HIGH COURT], wherein high court held that there is bonafide error on the part of Appellant. Therefore there is not question of penalty. Case: Supreme Court Citation: 2014 (5) TMI 1044 - SC OrderJudges: Anil R. Dave and Shiva Kirti Singh, JJ.Decision: Special Leave Petitions dismissed due to delay.