Transfer of certain pending proceedings and transitional provisions

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..... r arising out of or connected with such appeal and which is so pending shall stand transferred on that day to the Appellate Tribunal and the Appellate Tribunal 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 pen .....

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..... or the duty involved; or (b) the amount of fine or penalty determined by such order, does not exceed ten thousand rupees, such proceeding or matter shall continue to be dealt with by the Central Government as if the said section 36 had not been substituted: Provided further that the applicant or the other party may make a demand to the Appellate Tribunal that before proceeding further with t .....

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