Excise appealant authority

sir,

we had a order from deputy commissioner against which appeal had to filled with commissioner of appeals within 60 days, we forgot to file in time, 90 days have passed. pls let us know what options are available. the order stats duty pyt and penalty 100%. the duty is already debited and interest also paid, the problem is only of penalty. 

can we file now or any other authority with which we can file. 

pls help