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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Debonding permission for EOU units may be granted despite pending show cause notices when adequate safeguards protect revenue.</h1> 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.

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