Correct Answer - C
Cell theory proposed by Schleiden and Schwann states that all living organisms whether animal or plants are made up of cells and have similar organisation. It is the basic unit of structure and function . Exception to cell theory are the viruses mycoplasma, viroids, bacteria which are acellular organisms, i.e . lacks cellular
organisations. Moreover, coenocytic forms like Paramecium, Rhizopus, have more than one nuclei and are exception to cell theory.