Kira-kira:
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<xsl:output method="xml" version="1.0" encoding="UTF-8" indent="yes"/>
<xsl:template match="/NewDataset">
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<xsl:for-each select="record">
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<xsl:for-each select="*">
<Cell>
<xsl:value-of select="." />
</Cell>
</xsl:for-each>
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</xsl:for-each>
</Worksheet>
</xsl:for-each>
</Workbook>
</xsl:template>
</xsl:stylesheet>