#Dyalog APL 16.0 (non-competing), 43 37 bytes
Prompts for comment character, then for code.
↑(↓↑((-(⍸'|'∘=),≢)↑¨'|'∘≠⊆⊢)⍞),¨⊂¯2↑⍞
Non-competing because version 16.0's is newer than this challenge.
5 of 9
replaced http://meta.codegolf.stackexchange.com/ with https://codegolf.meta.stackexchange.com/
Adám
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