167. The original record in the case, and the depositions of the witnesses taken in accordance with section 141, shall be submitted to the Court of Appeal, which must decide the question on the merits, without taking into account any defect as to form, provided that it appears by the judgment that the conviction was rendered for an offence provided for in this act by a court acting within its jurisdiction, and that it also appears by such judgment that the penalty applicable to that offence has been imposed. If it appears that the case has been decided on the merits and that the conviction is valid under this act, such conviction shall not be set aside.