Code:
$
$ cat test1
test,DEMTEMPUT20100404010012,,,,,,,,|0a70086|007c087,true#false#no
PQRS,abcdefghi201001019999998877,,,,|1234567|8901234|5678901,true#false#no
AAAS,abRRRRRhi2010010199900000,,,,|123c567|89a1234,true#false#no
$
$
$ perl -lne 'if(/^(.*?)\|([\w|]+)(.*)$/){print "$1$_$3" foreach split/\|/,$2}' test1
test,DEMTEMPUT20100404010012,,,,,,,,0a70086,true#false#no
test,DEMTEMPUT20100404010012,,,,,,,,007c087,true#false#no
PQRS,abcdefghi201001019999998877,,,,1234567,true#false#no
PQRS,abcdefghi201001019999998877,,,,8901234,true#false#no
PQRS,abcdefghi201001019999998877,,,,5678901,true#false#no
AAAS,abRRRRRhi2010010199900000,,,,123c567,true#false#no
AAAS,abRRRRRhi2010010199900000,,,,89a1234,true#false#no
$
$