Cel numbers can be faked.  That cel just doesn't 
even look like a production Kenshin cel - the 
colors are wrong shades and there is not much cel 
shading going on.  So, to me that definitely looks 
like a fancel/repro.  On some repros it is very 
hard to tell the difference, like some Korean 
fancel/repros where they used the same sheets and 
studio paints as the real thing - only difference 
was no cel number which someone could always add 
later to confuse the issue more.