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Who wins

Goliath looks capable of growing even larger, but his strength level is undetermined. Atom Smasher is already superhumanly strong at regular size, so he may have edge.

Goliath at regular size lifted 10tons I believe

Power Man I/Smugger I

Ionically charged human with superhuman strength, stamina and durability.

Atlas I/Goliath III

Ionically and Pym Particle charged human with superhuman strength, stamina and durability capable of increasing size, mass, strength and durability by a factor of ten enabling the lifting of over 100 tons