Cell is Gohan's greatest enemy in Dragon Ball Z.
Now the franchise continues to show Cell's reaction to seeing Gohan's new Gohan Beast form for the first time in Dragon Ball: Sparking! Zero.
Dragon Ball Super: Super Hero brought Gohan back to Goku and Vegeta's level in a new fight against a new version of Cell. The film took Gohan to a point he had never reached before, and introduced a new transformation that was completely unique to him. Gohan Beast also has divine power like Goku and Vegeta's latest forms.
It's a big full circle moment for Gohan just like when he first defeated Cell in the Cell Saga in Dragon Ball Z.
Gohan used his rage to create a powerful new transformation, completely overwhelming Cell. But Dragon Ball: Sparking! Zero helped take that even further by revealing how Perfect Cell would react when seeing Gohan Beast in action.
In the video above, when Cell sees Gohan Beast for the first time, he exclaims, “What is this supernatural power? Are Saiyans always capable of achieving such unbelievable power?” Afterwards, Gohan Beast rubbed salt into his opponent's wounds with a humorous response: “Wow. I never thought I would have the pleasure of wiping the floor with you again.”
Gohan was much stronger than Cell when he was in his Super Saiyan 2 state and the gap is now much wider. It's clear that Cell is not ready for a new rematch.
Thanks to the manga, Dragon Ball Super has more material to serve as a conclusion to the events of Dragon Ball Super: Super Hero, fans have more details about Gohan Beast himself. Gohan's explanation for this form is that he channels his rage right before losing control. Upon releasing the power, Goku and Vegeta realized this form was equal to Goku's Ultra Instinct and even Broly's Super Saiyan power as they all sparred at the same time at peak levels.