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<h1>Continuation of recovery proceedings: appeals that change assessed dues do not bar resumption of recovery without fresh notice.</h1> Section 84 permits continuation of recovery proceedings where a notice of demand for Government dues has been served and appeal, revision or other proceedings are pending: on enhancement the Commissioner serves a notice for the enhanced amount and recovery may continue without a fresh notice from the prior stage; on reduction no fresh notice is required, the Commissioner must intimate the reduction to the taxable person and recovery authority, and recovery may continue in relation to the reduced amount from the previous stage.