Section 3(4) in The Companies (Adjudication of Penalties) Rules, 2014
(4)The reply to such notice shall be filed in electronic mode only within the period as specified in the notice :Provided that the adjudicating officer may, for reasons to be recorded in writing, extend the period referred to above by a further period not exceeding fifteen days, if the company or officer in default or any person as the case may be, satisfies the adjudicating officer that it or he has sufficient cause for not responding to the notice within the stipulated period or the adjudicating officer has reason to believe that the company or the officer or the person has received a shorter notice and did not have reasonable time to give reply.
