Section 36(1)(b) in The Maharashtra Value Added Tax Act, 2002
(b)where such Government dues are reduced in such appeal or proceedings,-(i)it shall not be necessary for the Commissioner to serve upon the dealer or person a fresh notice;(ii)the Commissioner shall give intimation of the fact of such reduction to the dealer or person;(iii)any recovery proceedings initiated on the basis of the notice or notices of demand served upon him before the disposal of such appeal or proceeding, may be continued in relation to the amount so reduced from the stage at which such proceedings stood immediately before such disposal;