RODMAN, Justice.
Art. 2, c. 62 of the General Statutes prescribes the procedure in matters before the Commission. As a part of that article, G.S. § 62-26.3 requires: "All final orders and decisions of the Commission shall be sufficient in detail to enable the court on appeal to determine the controverted questions presented in the proceedings and shall include (1) findings and conclusions and the reasons or basis therefor upon all the material issues of fact...
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