use strict;
use warnings;

use CGI qw(:standard);
use DBIx::XHTML_Table;

my $file  = '/path/to/foo.xls';
my $dbh   = DBI->connect("DBI:Excel:file=$file",undef,undef,{RaiseError=>1});
my $table = DBIx::XHTML_Table->new($dbh);
my $sheet = ($dbh->tables)[0];

$table->exec_query("select * from $sheet");
print header, $table->output;