Hi,
If we assume that the size of the tiff file you need is a 97 X 2976 (97*96 = 2976), then first convert the cell to a matrix and then make a tiff file using the imwrite function.
%%creating a random cell array
c = cell(1,31);
for i = 1:31
c{1,i} = rand(97,96);
end
%%converting cell to matrix first and writing the matrix to a .tiff file
m = cell2mat(c);
imwrite(m,'out.tiff');
im = imread('out.tiff');
imshow(im);
This code will result in an image of size 97 X 2976