Continuation of recovery proceedings permits recovery to proceed after appeal, with enhanced or reduced government dues adjusted without fresh demand. Where a notice of demand for Government dues is served and appeal, revision or other proceedings are filed, recovery proceedings may be continued from the stage they stood immediately before disposal: if dues are enhanced the Chief Commissioner shall serve another notice for the enhanced amount and continuation proceeds without a fresh demand; if dues are reduced no fresh demand is required, the Chief Commissioner shall intimate the reduction to the person and the authority, and recovery may continue in relation to the reduced amount.