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;