Its a script. If it downloads with a .txt file extension, remove that and make sure the extension is .jsxbin. Place that in the ScriptUI Panels folder and relaunch After Effects, then it will be available from the After Effects Window menu.
EDIT: this script is not a panel, while the above works, placing it in the Scripts folder then selecting File >Scripts > keen-Remove Masks.jsxbin will remove the masks from all selected layers.
