when I read a content of cell for e.g. if it is in date format it casts into some another value like 12/31/2099 -> 46052 and $50.00 -> 50 and 50.00% -> 0.5.
But what
No need for explicit formatting, apache-poi provides for DataFormatter class as utility to leverage the format of the content as it appears on the excel. You can choose custom formats too, a simple example would be (cell is reference to your XSSFCell object):
System.out.println(new DataFormatter().formatCellValue(cell));
Excel sheet looks like:

Using DataFormatter (sop statement above) prints:
50%
$ 1,200
12/21/14
Where your normal formatting would print:
0.5
1200.0
21-Dec-2014
I would not try and alter the data type while I am reading.
Instead of that, I would try to
For example:
// Let's say you have prepared a DecimalFormat yourNumberFormatter and a
// DateFormat yourDateFormatter with the format that is appropiate to your
// presentation
Cell cell = ...;
String value = null;
switch (cell.getCellType()) {
case Cell.TYPE_NUMERIC:
// Date format
if ( DateUtil.isCellDateFormatted(cell) ) {
value = yourDateFormatter.format(cell.getDateCellValue());
}
else {
value = yourNumberFormatter.format(cell.getNumericCellValue());
}
break;
case Cell.TYPE_STRING:
value = cell.getStringCellValue();
break;
// Etc.
}