@igogo, “does not work” will not help fix anything that may need fixing.
Did you see on http://grimblefritz.com/audacity/:
The cue2lbl conversion is rather finicky. It examines only three field (record) types: FILE, TITLE and INDEX. The order that these appear in is important. The easiest way to see the CUE sheet format this tool knows how to parse, is to convert some labels first and look at the resulting CUE sheet output.
I don’t know where your post has gone, but I suggest you repost in Convert label to cue sheet, and cue sheet to label being as specific as possible. I’ve removed you from moderation.
Gale