(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.
