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<h1>Continuation of recovery proceedings persists after appeal, allowing adjusted demands to be notified and recovery to resume from prior stage.</h1> Where appeals, revisions or other proceedings alter assessed Government dues, enhanced amounts require the Commissioner to serve a fresh demand for the increased sum while allowing existing recovery proceedings to continue from their prior stage without further notice; reduced amounts do not require a fresh notice, but the Commissioner must notify the taxable person and recovery authority, and recovery may continue in respect of the reduced amount from the stage reached before disposal.