use strict; 
use warnings; 
my $file_name = $ARGV[0] || 'testing'; 
my $in_file  = $file_name. "\.XLS"; 
my $out_file = $file_name. "_new.XLS";  
 
open my $IN , '<', "$in_file"  or die "Cannot open input file"; 
open my $OUT, '>', "$out_file" or die "Cannot open ouptput file";  
 
while (my $in_line = <$IN>) { 
    chomp $in_line; 
    next if $in_line =~ /\A\s*\Z/; 
    if ($in_line =~ /\AKey /xms) { 
        print {$OUT} $in_line, "\n\n"; 
        next; 
    } 
    $in_line =~ s/\,//xmsg; 
    my ($key, $test, @ids) = split /\s/, $in_line; 
    foreach my $id (@ids) { 
        print {$OUT} "$key $test $id\n\n"; 
    } 
} 
close $IN; 
close $OUT;