use warnings;
use strict;
use Data::Peek;
use Text::CSV_XS qw/csv/;

DDumper csv( in=>*DATA, escape_char=>"\\",
	filter => sub { $_[1][0] !~ m/^\s*#/ });

__DATA__
# This is a comment
a,b,c

# Also a comment
x,y,z
"#not",a,comment
\#also,not,"a comment"


##</code><code>##

[
    [   'a',
        'b',
        'c'
        ],
    [   ''
        ],
    [   'x',
        'y',
        'z'
        ],
    [   ''
        ]
    ]