Attempt/abet to commit an offence:

In the earlier paragraph on the scheme of offences under Excise Law, it was pointed that attempting or abetting the commission of certain offences under section 9 also amounts to an offence. Lexically, the term “abet” would mean to assist, to cause and would include a positive act in aid of the commission of an offence. The meaning of the word “attempt” has been brought out by the Supreme Court in State of Maharashtra v. Mohd. Yakub, 1983 (13) E.L.T. 1637 wherein the Supreme Court has held that to constitute an attempt, there must be an intention to commit an offence and some act must also be done which is having close proximity with and is necessary towards the commission of the offence. The Supreme Court made a thin distinction between preparation and attempt and held that attempt starts where preparation ends. It was also held that to constitute an attempt the act need not be the penultimate act towards the commission of the offence but must be an act during the course of committing the offence. Thus, it will be seen that even an attempt may amount to an offence under the Act.