Hi Stan,
Thank you for your help.
If I understand the issue correctly this problem occurs just once when you import the project into your workspace. Is that correct? --> Yes, it is true. When I try to build it again (for 2nd or 3rd time on&on) it gives no error. (no new import, only build) Only first import.
In which version of CodeWarrior was the project created and which CW version you use to import it? --> The project created on version 10.6 and I use the same version to import it.
If it does not help could you possibly post the build output console and the screenshot of output directory? -->
(It stuck on different source files this time.) First import and then tried to clean and build:

Second import and then tried to clean and build:

Succesfull import and build process with no error:

Last try import again:

can you check the makefile and argument files are created in the output directory after first build? --> Yes, they are created.

ideally could you e.g. attach the simplified project with just few files to be able to reproduce the issue --> Couldnt simplify the project to produce same error, sorry.