$ perl 1179628.pl
SECTION: CELL_NAME1
  COMMENT : "Perl parsing" 
    FIRST : "TEST1" 
   SECOND : "ID1" 
    THIRD : 123 
   FOURTH : "THREE" 
    FIFTH : 12345 
    SIXTH : 6789 
  SEVENTH : QWERTY 

SECTION: CELL_NAME2
  COMMENT : "Tester" 
    FIRST : "TEST2" 
   SECOND : "ID2" 
    THIRD : 1234 
   FOURTH : "FOUR" 
    FIFTH : 12345 
    SIXTH : BOARD 
  SEVENTH : MOUSE 

SECTION: CELL_NAME3
  COMMENT : "Parser" 
    FIRST : "TEST3" 
   SECOND : "ID3" 
    THIRD : 12345 
   FOURTH : "FIVE" 
    FIFTH : 12345 
    SIXTH : PAD 
  SEVENTH : KEY