OT :: XSL Grouping Trouble

Hi,

  I have this xml

-------------
<TABLE>
    <TBODY>
 <ROW>
     <ENTRY>
  <PARA>=MISSING</PARA>
     </ENTRY>
     <ENTRY>
  <PARA>79-31-15</PARA>
     </ENTRY>
     <ENTRY>
  <PARA/>
     </ENTRY>
 </ROW>
 <ROW>
    <ENTRY>
  <PARA>=MISSING</PARA>
    </ENTRY>
    <ENTRY>
  <PARA>79-31-15</PARA>
    </ENTRY>
    <ENTRY>
  <PARA>01</PARA>
    </ENTRY>
 </ROW>
 <ROW>
    <ENTRY>
  <PARA>=MISSING</PARA>
    </ENTRY>
    <ENTRY>
  <PARA>79-31-40</PARA>
    </ENTRY>
    <ENTRY>
  <PARA>01</PARA>
    </ENTRY>
 </ROW>
    </TBODY>
</TABLE>
-------------------

How do i get data in XSL in such way that i get this Output

section 1
subject                    chapter section             fig
=missing                    79-31-15
=missing                    79-31-15                   01


section 2

subject                    chapter section             fig
=missing                    79-31-40                  01

Getting like this one problem, I am using table so 
I dont know how to break it after 3rd column and 
bring other data down in that order and yet it 
should be well formed.

I have looked at muenchian method but yet couldnt 
figure it out.

Any help here would be greatly appreciated.

Have a great day.

Karthikeyan B