Held that the Commissioner (Appeals) applying consistent standard from earlier years and restricting addition to 1.5 per cent. Tribunal remanding matter only for reverification of depositors who denied contributions.  Department not acting for 18 years. Court held that the  remand impractical after thirty years Addition in accordance with Commissioner (Appeals)’ order. As regards bogus suppliers  Ad hoc disallowance of 15 per cent. reduced to 5 per cent. by Tribunal. Assessee accepting 5 per cent. No justification for interference. Appeal of revenue was dismissed. (AY. 1995-96)