use CGI;
my $cgi = CGI->new ();
my $js = <<'JS';

function reportCreate()
{

var currenturl = document.URL;
var url = "https://autoreport.com:8001/cgi-bins/createReport.pl?url="+currenturl;

window.location.href = url ;

return 1;

}


JS

print qq{<script type = "text/javascript">$js</script>};


print $cgi->a({-href=>"javascript:void(0);", -onclick => "reportCreate();" }, 'Create Report
<br>');
  print qq{<TABLE BORDER=1><TR BGCOLOR="#D0D0D0"><TH ALIGN=LEFT NOWRAP>Name};

  print qq{</TH>};

  ## some Table html code here...please assume 

  print qq{</TABLE>};


##</code><code>##

use Spreadsheet::WriteExcel;
use HTML::TableExtract qw(tree);
require LWP::UserAgent;

my $filename = "/home/user/report.xls";

# The excel generation using Spreasheet
# The table extraction as element using TableExtract 
# All fine  till now , and the excel is getting generated 
# with the desired content.

#  But this below piece of code is not working, please let me know how to make it work :

open(FILE, "<$filename ") || die "Unable to download file \n";
my @fileholder;
binmode FILE; @fileholder = <FILE>; close (FILE);

print "Content-Type:application/vnd.ms-excel\n";
print "Content Disposition:attachment;filename=report.xls\n\n";
print @fileholder;