Jon, Thanks for the solution.
It works fine. Only thing is, Rotation property is Read-Only for Cell Element.
So, I'm getting the angle from the inverse matrix and rotating the cell.
inverseRotation = Matrix3dInverse(rotation)
Matrix3dIsXRotationYRotationZRotationScale inverseRotation, dX, dY, dZ, pS
oCell.Rotate oCell.Origin, dX, dY, dZ
oCell.Rewrite
oCell.Redraw msdDrawingModeNormal