
Originally Posted by
DocAElstein
Hi Sandy

Thank you Mr Sandy, Sir, for your interesting contribution to this Thread.,
I expect vixer has not understood much, due to his appalling grip on the English language, but it has given me some interesting insights into the issues involved.
Hi Mr Alan Sir 
I gave up 
---
I did it with M-code but I really don't know what fixer want as the result 
Code:
// Sheet1
let
Source = Excel.Workbook(File.Contents("D:\test\csvs\3.xlsx"), null, true),
Sheet1_Sheet = Source{[Item="Sheet1",Kind="Sheet"]}[Data],
List = Table.AddColumn(Sheet1_Sheet, "Custom", each {1..CNT}),
Expand = Table.ExpandListColumn(List, "Custom"),
RC = Table.RemoveColumns(Expand,{"Custom"})
in
RC
// CNT
let
Source = Excel.Workbook(File.Contents("D:\test\csvs\1.xls"), null, true),
#"1-Sheet2" = Source{[Name="1-Sheet1"]}[Data],
Promote = Table.PromoteHeaders(#"1-Sheet2", [PromoteAllScalars=true]),
Count = Table.RowCount(Promote)
in
Count
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