I think your 08 Cali will have a Webasto heater not an Eberspacher, both have been used by VW but I think the former was used in 2008. The fitting location and operation of these two versions are almost identical.
It is worth checking that diesel pump for the heater is working. Start the run-up process and listen carefully under the chassis in the region of the left front seat. You should hear a ticking noise as the fan motor starts to speed up. The pump is accessed by removing the left under plastic guards as described below for the right side. If it is working but the heater fails to fire up your fault could be as simple as a fuel leak in the feed pipe on as serious a a faulty heater control unit (inside the heater).
Access to the heater is by removing the plastic guard below the right front seat, It's fixed with 8mm headed screws into plastic 'nuts' plus one or two items like threaded washers screwed onto spiral pins welded to the chassis. When you come to remove the latter be aware that the edges are sharp and will cut the fingers, Often the easiest way to undo these is with the points of pointed nosed pliers.
Once the plastic is removed you will see the heater shielded by another hard plastic guard which is fairly obvious to remove. There you have the heater either Webasto or Eberspacher with exhaust silencer poking out towards the centre of the vehicle, combustion air input pipe disappearing into the area above the heater. Check that the exhaust pipe outlet is clear of obstruction, dirt and debris.
The cab heater air is drawn in at the front of the heater via the grill in the right front door step and expelled rearwards via ducting into the base of the right 'B' post.
The heater can be DIY serviced but I would advise taking it to a specialist NOT a VW dealer, as someone has suggested above, look into the commercial vehicle repair network as most long distance HGVs are fitted with similar night heaters. If you are in the Midlands I would recommend Carwoods at Birmingahm
http://www.carwood.co.uk/locations/birmingham.html. They repaired an Eberspacher heater on a T4 that I owned when the local VW Van Centres were at a loss to sort it.
Rod