Why are viruses exception to cell theory
Cell theory is based on the living organism that has a certain character in common for example they should have the phenomena of reproduction, they should have a typical cell, etc.
While viruses are non-cellular, parasite and lives only when they are inside the host but do not have living characteristics when they are outside the host. So they are at the borderline of living and nonliving organisms therefore there is an exception in Viruses.
Viruses are the acellular structures that have nucleic acid and the outer protein coat but lack DNA replication machinery and replicate and reproduce inside the host cell using the replication machinery of the host only. This makes them an exception to cell theory as all living organisms are capable of DNA replication and reproduction by themselves.