OPINION BY PRESIDENT JUDGE BOWMAN, January 26, 1978:
These cross appeals bring before us for review an order of the Pennsylvania Public Utility Commission (PUC) dated July 7, 1976, disallowing in its entirety the second step of a two-stage tariff supplement filed by West Penn Power Company (West Penn), the appellant at No. 1592 C.D. 1976. The appellant at No. 1665 C.D. 1976 is the Commonwealth as a customer protestant
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