Continuation of recovery proceedings: enforcement may proceed during appeals with adjusted demand notices after outcome. Recovery proceedings may continue despite pending appeals or revisions where a notice of demand has been served. If dues are enhanced on appeal, the Commissioner must issue a fresh notice for the increased amount and existing recovery may continue from its prior stage without a new notice. If dues are reduced, no fresh notice is required; the Commissioner must intimate the reduction to the taxable person and recovery may continue in respect of the reduced amount from the stage prior to disposal.