Could be this?! 
perl -F: -nae 'next if /^#|^$/;chomp$F[1];print "<$F[0]>$F[1]</$F[0]>\
+n"' file

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In reply to Re: how to split based on new line or others ? by smokemachine
in thread how to split based on new line or others ? by bh_perl

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