Try

#!/usr/bin/perl
use strict;
use warnings;

if (@ARGV < 2)
{
   print "USAGE :: perl lib_marge.pl <<MAIN_LIB_FILE>>  <<LIB_FILE_FOR
+_MARGE>> \n\n" ;
   exit(1);   
}

# read first file
my $file1 = shift @ARGV;
open IN,'<',$file1 
     or die "Can not open $file1 for input : $!";
print "$file1 opened for input\n";     
my @file1 = <IN>;
close IN;

# remove last line
pop @file1;

# create new file
my $outfile = 'Output.csv';
open OUT,'>',$outfile 
     or die "Can not open $outfile for output : $!";
print "$outfile opened for output\n";
print OUT $_ for @file1;

# add other files
my $last;
for my $infile (@ARGV){
  open IN,'<',$infile 
     or die "Can not open $infile for input : $!";
  print "$infile opened for input\n";
  my $flag = 0;
  my @lines = ();
  while (my $line = <IN>) {
    if ($line =~m/^\s*cell\s*\(\"(.*)\"\)/g 
     || $line =~m/^\s*cell\((.*)\)/g 
     || $line =~m/^\s*cell\s*\((.*)\)/g) {
       $flag = 1
    }
    push @lines,$line if $flag;
  }
  close IN;
  $last = pop @lines; # remove last line
  print OUT $_ for @lines;
}
print OUT $last; # add last line
close OUT;
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