As per case facts, Appellants, M/s SBS Biotech & Others, were prosecuted under the Drugs and Cosmetics Act for non-maintenance and non-furnishing of records concerning a specific drug, with allegations ... of discrepancies and tampering. The firm appealed to the Supreme Court after the High Court dismissed their petition challenging the cognizance and committal to a Special Judge, arguing the complaint was time-barred and jurisdiction was improper. The question arose whether record-keeping offenses were punishable under sections implying a one-year or two-year imprisonment, affecting the limitation period, and if the case should be tried by a Magistrate or a higher court. Finally, the Supreme Court ruled that the allegations fell under the section with up to two years imprisonment, making the complaint timely. It further held that offenses under Chapter 4 of the Act must be tried by a Court not inferior to a Court of Sessions, affirming the committal to the Special Judge.