Well I think you like to seperate Textblocks by a darkline, so this may also work:

$/="\n\n";                          #set the input Record seperator to
+ a double newline

while (<FH>) {
  next if /^\n+$/;                  #ignore lines which contains only 
+newlines
  print "<TR><TD>Checkbox</TD>
         <TD>$_ </TD></TR>\n        #print the textblock with an ...
  print  <TR bgcolor=#000066>       #apending darkline
         <TD WIDTH=298>&nbsp;</TD>
         <TD WIDTH=298>&nbsp;</TD>
         </TR>\n";                  
}
close FH;


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