Continuation of recovery proceedings preserved after appeal; enhanced dues prompt fresh demand while reductions require intimation.

Continuation of recovery proceedings addresses the procedure where notices of demand for Government dues under the Act are subject to appeal, revision or other proceedings. If an appeal or revision enhances the amount of Government dues, the Commissioner must serve a further notice of demand for the enhanced amount and existing recovery actions may continue without a fresh notice from the point they stood before disposal. If dues are reduced, no fresh notice is required; the Commissioner must intimate the reduction to the person and recovery may continue in relation to the reduced amount from the prior stage.

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