conditional based html formated output - reg

Dear All,

Can anyone help me to clear the error in the below xsl template.
I am trying to create a table. The cells are created based on key value.
So i need to start a row <TR> based on a condition.
Also the end tag </TR> for that row will be based on another condition.
But without end tag </TR> the <xsl:if> element is giving error.

	<xsl:template name="FrameMatrix">
		<xsl:param name="rowkey"/>
		<xsl:param name="seqkey"/>
		<xsl:param name="colkey"/>
		<xsl:if test="not(contains($RowKeyList, concat(',', rowkey)))">
			<tr>
				<td>
					<xsl:value-of select="RowKey"/>
				</td>
				<td>
					<xsl:value-of select="CategoryName"/>
				</td>
		</xsl:if>

		<xsl:for-each select="key('col-name', concat($colkey, $rowkey, $seqkey))">
			<xsl:call-template name="data" />
		</xsl:for-each>

		<xsl:if test="not(contains($RowKeyList, concat(rowkey, ',')))">
			</tr>
		</xsl:if>
	</xsl:template>

-- 


Regards,
Ramesh