Seizure of goods — Sections 73 and 74 of Finance Act deal with assessments and as such it is clear and unambiguous that recovery can only be initiated once the amount of excess credit has been quantified and determined in an assessment. When recovery is made subject to ‘determination’ in an assessment, the argument of the department that punishment for the offence alleged can be imposed even prior to such assessment, is clearly incorrect and amounts to putting the cart before the horse. — Jayachandran Alloys (P) Ltd. Vs. The Superintendent of GST And Central Excise, The Deputy Commissioner of GST And Central Excise Head Quarters Preventive Unit, The Additional Commissioner of GST And Central Excise, The Commissioner of GST And Central Excise [2019] 11 TAXLOK.COM 055 (Madras)