But Cell too dodged Goku's attacks with ease. The difference is that Cell was attacking too.Gotta be Gohan over Cell for me. Gohan was blocking Cell's attacks with ease and forced Cell to up his speed to a new level - which still wasn't enough to damage Gohan.
In the manga, before Cell was damaged by the IT/KHH combo, Goku couldn't touch him at all.Second. Cell couldn't touch Gohan or damage him beyond skin level. Meanwhile, Goku and Cell were scrapping for a good bit and winded each other.
It goes beyond the dodging though. Cell clearly had the upper hand on Goku, yet Goku was still able to dodge some of Cell's attacks. It seemed like he was still within striking distance even if distantly.But Cell too dodged Goku's attacks with ease. The difference is that Cell was attacking too.