Debonding permission for EOU units may be granted despite pending show cause notices when adequate safeguards protect revenue. EOU/EHTP/STP units should not be denied debonding solely because show cause notices or demands are pending; authorities may permit debonding after obtaining an undertaking (on stamp paper) that assets will not be disposed until adjudication and payment, and a supporting bank guarantee, while ensuring duty on non duty paid raw materials, capital goods and finished goods is discharged before debonding; recovery of confirmed dues may proceed after conversion to DTA.