Debonding pending show cause notices: units may debond on undertaking and bank guarantee ensuring duty discharge. Debonding from the 100% EOU scheme while show cause notices are pending is allowed if the unit furnishes a stamped undertaking not to dispose of assets until adjudication and secures it with a bank guarantee approximating ten percent of the demand; authorities must verify ownership and encumbrances and ensure duty on non-duty paid inputs, capital goods and finished goods is discharged before debonding. Amounts on issues where the government lost in the tribunal but appealed to the apex court need not be counted for the bank guarantee calculation; adjustments may be sought where a bank guarantee was furnished with a B-17 bond.