82K. Transfer of certain pending proceedings and transitional provisions.
(1)Every appeal which is pending immediately before the appointed day before the Administrator the Collector of Central Excise or of Customs under Section 80, as it stood immediately before that day and any matter arising out of or connected with such appeal and which is so pending shall stand transferred on that day to the Appellate Tribunal or the Collector (Appeals), as the case may be and the Appellate Tribunal or the Collector (Appeals) may proceed with such appeal or matter from the stage at which it was on that day:Provided that the appellant may demand that before proceeding further with that appeal or matter, he may be re-heard.(2)Every proceeding which is pending immediately before the appointed day before the Central Government under Section 82, as it stood immediately before that day, and any matter arising out of or connected with such proceeding and which is so pending shall stand transferred on that day to the Appellate Tribunal and the Appellate Tribunal may proceed with such proceeding or matter from the stage at which it was on that day as if such proceeding or matter were an appeal filed before it:Provided that the applicant or the other party may demand that before proceeding further with that proceeding or matter, he may be re-heard.(3)Every proceeding which is pending immediately before the appointed day before the Administrator under Section 81, as it stood immediately before that day, and any matter arising out of or connected with such proceeding and which is so pending shall continue to be dealt with by the Administrator as if the said section had not been substituted.(4)Any person who immediately before the appointed day was authorised to appear in any appeal or proceeding transferred under sub-section (1) or sub-section (2) shall, notwithstanding anything contained in Section 101-A have the right to appeal before the Appellate Tribunal in relation to such appeal or proceeding.
