Each party to the proceedings must meet the costs he has incurred. However, where costs have been incurred during the taking of evidence or in oral proceedings, an Opposition Division may, for reasons of equity, order a different apportionment of such costs.

The phrase "taking of evidence" refers generally to the receiving of evidence by an Opposition Division, whatever the form of such evidence. It includes among other things the production of documents and sworn statements in writing as well as hearing witnesses (see T 117/86, OJ 10/1989, 401).