mkfs.exfat: command not found

Have You tried accessing the binary with the full path?

Maybe Your $PATH variable doesn't contain the default paths? echo $PATH should give something like:

[root@server ~]# echo $PATH
/usr/local/sbin:/usr/local/bin:/sbin:/bin:/usr/sbin:/usr/bin:/root/bin

If it's empty, You may set the PATH variable with this command

export PATH="/usr/local/sbin:/usr/local/bin:/sbin:/bin:/usr/sbin:/usr/bin:/root/bin"

On Debian possible default full paths are:

/sbin/mkfs.exfat - from package: exfat-utils

You may install the required package with command apt-get install {package}
Error in other languages:
mkfs.exfat: bevel nie gevind nie
mkfs.exfat: comandă negăsită
mkfs.exfat: comando não encontrado
mkfs.exfat: commande introuvable
mkfs.exfat: command not found
mkfs.exfat: käsku ei ole
mkfs.exfat: không tìm thấy lệnh
mkfs.exfat: komanda nerasta
mkfs.exfat: Kommando nicht gefunden.
mkfs.exfat: kommandot finns inte
mkfs.exfat: komut yok
mkfs.exfat: nie znaleziono polecenia
mkfs.exfat: níor aimsíodh an t-ordú
mkfs.exfat: no se encontró la orden
mkfs.exfat: no s'ha trobat l'ordre
mkfs.exfat: opdracht niet gevonden
mkfs.exfat: parancs nem található
mkfs.exfat: perintah tidak ditemukan
mkfs.exfat: príkaz nenájdený
mkfs.exfat: příkaz nenalezen
mkfs.exfat: команда не найдена
mkfs.exfat: командата не е открита
mkfs.exfat: 命令找不到
mkfs.exfat: コマンドが見つかりません