6]. I submit that in this case seized a total 600 each tablets measuring 10 mg, in the possession of accused 300 tablets each from A1, A2 respectively which comes under commercial quantity and thereby, Section 37 of NDPS is applicable in this case and the burden is on the accused to made out a case to satisfy the Court that there are reasonable grounds to believe that they are not guilty of such offence and it is therefore submitted that since it is a case of commercial quantity, the burden is on the accused to make out reasonable grounds for believing that they are not guilty of such offence. I submit that the recovery in respect of the petitioner A-1 is 300 tablets measuring 10 mg each totaling 3000 mg (3 grams) which is lesser than small quantity, two wheeler and tablet sold cash sum of Rs.20,000/- and tablet empty box–1 which is evident from the confession of A–1 that one Abishek [A–3] given tablets to the petitioner/accused’s house through DTDC courier and after that he sold it various places viz., Triplicane, Ice house, Egmore and Chindaripet. It is submitted that 30.07.2022 a parcel containing the above mentioned tablets was sent to the petitioner by shipment in DTDC courier from Agra by one Abishek [A–3] He could further submit that the admissibility and evidentiary value of the confession recorded under Sec 67 of NDPS Act, can be decided only at the stage of trial and not at the stage of bail.