Continuation of recovery proceedings allows pending recovery to proceed despite appeals, with notice rules for enhanced or reduced dues. If a notice of demand for Government dues has been served and appeal, revision or other proceedings are filed, enhanced dues require the Commissioner to serve an additional notice for the enhancement while allowing existing recovery proceedings to continue without a fresh notice from the prior stage; reduced dues do not require a fresh notice, but the Commissioner must intimate the reduction to the taxable person and the authority handling recovery, and recovery may continue in respect of the reduced amount from the stage existing before disposal of the proceedings.