OPINION
GARRARD, Judge.
Teledyne Portland Forge appeals a series of adverse rulings by the Indiana Utility Regulatory Commission in proceedings conducted pursuant to the Gas Cost Adjustment (GCA) statute, Ind.Code § 8-1-2-42(g). The appeals were consolidated pursuant to Ind.Appellate Rule 5(B).
FACTS
Beginning in the late 1970s, the federal government began to restructure the regulation...
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