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14. The Larger Bench of the Tribunal in Gupta Metal Sheets had cleared ruled thus:-

8. From a bare reading it would appear that remission can be claimed with respect to excisable goods which are lost or destroyed by natural causes or in some unavoidable accident. The term loss cannot be understood in the limited sense of loss to the manufacturer. In the context of the Central Excise Law, it has to be understood as being unavailable for consumption in the market. We find substance in the submission of the Jt. CDR that in the case of theft or dacoity, the goods are not lost or destroyed; they rather enter the market for consumption, albeit stealthily, after being removed from the approved premises or the place of storage. The submission is in accord with Section 5 of the Central Excise Act in terms of which remission can be allowed when the goods are found to be deficient in quantity. Such deficiency in quantity may occur on account of loss or destruction. However, read with the rule, it must be attributable to any natural cause or unavoidable accident. Natural cause has to be understood in the sense of some natural phenomenon i.e. vagary of nature or some act of nature like fire, flood or a similar natural calamity. Besides, goods like molasses may also lose in quantity while in storage for environmental reasons. The act of forcibly removing the goods by any means  non-violent or violent amounting to theft or dacoity under the Indian Penal Code cannot be said to be a natural cause. Theft has been defined in the Indian Penal Code to mean dishonestly taking of any moveable property out of the possession of any person without his consent. Theft is robbery if, in order to the committing of the theft, or in committing the theft, or in carrying away or attempting to carry away property obtained by the theft, the offender voluntarily causes or attempts to cause to any person death or hurt or wrongful restraint, or fear of instant death or of instant hurt, or of instant wrongful restraint. When five or more persons conjointly commit or attempt to commit a robbery, they are said to commit dacoity. It would thus appear that theft or dacoity involves forcible removal of goods by non-violent or violent means, as the case may be and this cannot be said to be a natural cause.