Continuation of recovery proceedings may proceed despite appeals, with additional demand for enhancements and intimation on reductions. Where a notice of demand for Government dues is served and an appeal or revision is filed, enhanced amounts require a further notice and allow continuation of existing recovery proceedings without a fresh notice from their prior stage; where amounts are reduced, no fresh notice is required, the Commissioner must intimate the reduction to the taxable person and recovery authority, and recovery may continue in respect of the reduced amount from the prior stage.