Competition – Competition Appeal Tribunal. The respondents, a tobacco manufacturer and a retailer, had been investigated by the Office of Fair Trading. They had entered into early resolution agreements with the OFT prior to the OFT giving its decision. Other retailers and manufacturers successfully appealed the decision, on the basis that the OFT's theory of harm was different to that contained in its statement of objections. The respondents obtained, from the Competition Appeal Tribunal, an extension of time, based on exceptional circumstances, within which to appeal the OFT's decision. The Court of Appeal, Civil Division, allowed the OFT's appeal as the tribunal's reasoning had been flawed.