[xsl] XSL to generate required output

Hi friends,

I'm Having following input xml file.

<?xml version="1.0" encoding="UTF-8"?>
<WoorkBook>
	<WorkSheet>
		<Name>Tarifs Clts &amp; prog. de commande</Name>
		<table>
			<Row>
				<Cell>##</Cell>
			</Row>
			<Row>
				<Cell>COUPE</Cell>
				<Cell>Puissance</Cell>
				<Cell>Transmission</Cell>
				<Cell>Puissance fiscale</Cell>
				<Cell>Prix clientTTC EUR </Cell>
				<Cell>Code modhle</Cell>
			</Row>
			<Row/>
			<Row>
				<Cell>Audi TT</Cell>
				<Cell>163 ch</Cell>
				<Cell>BV 5 </Cell>
				<Cell>10 CV*</Cell>
				<Cell>28900</Cell>
				<Cell>8N30L40C00</Cell>
			</Row>
			<Row>
				<Cell>Audi TT</Cell>
				<Cell>190 ch</Cell>
				<Cell>BV 5 </Cell>
				<Cell>12 CV*</Cell>
				<Cell>30800</Cell>
				<Cell>8N30M40C00</Cell>
			</Row>
			<Row>
				<Cell>##</Cell>
			</Row>
			<Row/>
			<Row>
				<Cell>Audi TT</Cell>
				<Cell>163 ch</Cell>
				<Cell>BV 5 </Cell>
				<Cell>10 CV*</Cell>
				<Cell>31000</Cell>
				<Cell>8N90L40C00</Cell>
			</Row>
			<Row>
				<Cell>Audi TT</Cell>
				<Cell>190 ch</Cell>
				<Cell>BV 5 </Cell>
				<Cell>12 CV*</Cell>
				<Cell>33300</Cell>
				<Cell>8N90M40C00</Cell>
			</Row>
		</table>
	</WorkSheet>
</WoorkBook>


I need to generate the ouput as below. i.e to take hierarchy one level down
when I see ## in Cell.

<?xml version="1.0" encoding="UTF-8"?>
<WoorkBook>
	<WorkSheet>
		<Name>Tarifs Clts &amp; prog. de commande</Name>
		<table>
			<New>
				<Row>
					<Cell>COUPE</Cell>
					<Cell>Puissance</Cell>
					<Cell>Transmission</Cell>
					<Cell>Puissance fiscale</Cell>
					<Cell>Prix clientTTC EUR </Cell>
					<Cell>Code modhle</Cell>
				</Row>
				<Row/>
				<Row>
					<Cell>Audi TT</Cell>
					<Cell>163 ch</Cell>
					<Cell>BV 5 </Cell>
					<Cell>10 CV*</Cell>
					<Cell>28900</Cell>
					<Cell>8N30L40C00</Cell>
				</Row>
				<Row>
					<Cell>Audi TT</Cell>
					<Cell>190 ch</Cell>
					<Cell>BV 5 </Cell>
					<Cell>12 CV*</Cell>
					<Cell>30800</Cell>
					<Cell>8N30M40C00</Cell>
				</Row>
			</New>
			<New>
				<Row>
					<Cell>Audi TT</Cell>
					<Cell>163 ch</Cell>
					<Cell>BV 5 </Cell>
					<Cell>10 CV*</Cell>
					<Cell>31000</Cell>
					<Cell>8N90L40C00</Cell>
				</Row>
				<Row>
					<Cell>Audi TT</Cell>
					<Cell>190 ch</Cell>
					<Cell>BV 5 </Cell>
					<Cell>12 CV*</Cell>
					<Cell>33300</Cell>
					<Cell>8N90M40C00</Cell>
				</Row>
			</New>
		</table>
	</WorkSheet>
</WoorkBook>

Please let me know how to achaive this.

Thanks,
Amrit