Income Tax

We have applied for compounding of offence u/s 276CC and ready to pay compounding fee as per CBDT Guidlines. We are private limited company hence AO says directors are also responsible along with the company as per section 278B. 
What is experts' opinion ? If directors are responsible then what amount of compounding fee they are liable to pay ? Every director of the company is responsible or the main who is conducting affairs of the company ??