convert xml to excel using xslt (issue with ss:MergeDown)

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hi,

I am new to xml and xslt. I am converting xml to excel using xslt, I am facing one issue while merging cells with having common data from a colom. I come to know that I can use ss:MergeDown attribute to cell to merge two or more cells but I dont know how to identify cells those are having same data. Please check below sample XML and expected result.

<?xml version="1.0"?>
<?xml-stylesheet type='text/xsl' href='\Transform.xslt'?>
<NewDataSet>
    <ReportSummary>
      <Division>US</Division>
      <Region>West</Region>
      <SalesTeam>abc abc</SalesTeam>
   </ReportSummary>
   <ReportSummary>
      <Division>US</Division>
      <Region>West</Region>
      <SalesTeam>abc saq</SalesTeam>
   </ReportSummary>
   <ReportSummary>
      <Division>US</Division>
      <Region>East</Region>
      <SalesTeam>abc xyz</SalesTeam>
   </ReportSummary>
   <ReportSummary>
      <Division>US</Division>
      <Region>East</Region>
      <SalesTeam>abc rte</SalesTeam>
   </ReportSummary>
   <ReportSummary>
      <Division>India</Division>
      <Region>West</Region>
      <SalesTeam>abc lmn</SalesTeam>
   </ReportSummary>
    <ReportSummary>
      <Division>India</Division>
      <Region>West</Region>
      <SalesTeam>abc str</SalesTeam>
   </ReportSummary>
</NewDataSet>

Expected XLS with merging of common cells in Division and Region coloms:

Division	Region	Sales Team
US	West	ABC
		xyz
	East	asd
		lmn
India	West	hgn
	East	OLM

Please any help will be really appreciable.. Thanks in advance...