In the interests of overall procedural economy and effectiveness, the board in
T 473/98 (OJ 2001, 231) also found it entirely appropriate and desirable that an opposition division should include in the reasons for a revocation decision pursuant to
Art. 102(1) EPC 1973 employing the standard decision formula, by way of obiter dicta, findings which could obviate a remittal in the event of the revocation being reversed on appeal. See also
T 915/98. In
T 275/99 the board stated that, from a purely procedural point of view, no objection could be made to the fact that the examining division had left open the issue of inventive step in the appealed decision, and the case was remitted.