use strict;
use CGI;
use Spreadsheet::WriteExcel;

 my $q                  = new CGI;
 my $inv                = $q->param('stinv');
 my $mntdir             = $q->param('mntdir');
 my $second_line_format = $q->param('tap');
 my $file_name          = $q->param('file_name');
 my $download           = $q->param('download');

 if ( $inv eq "dev" ) {                                         ## Defind Root path for execute file
    $file_name          = "\/home\/httpd\/html\/newdev2\/m\/".$mntdir."/".$file_name."\.txt";
 } elsif ( $inv eq "test" ) {
    $file_name          = "\/home\/httpd\/test\/m\/".$mntdir."/".$file_name."\.txt";
 } elsif ( $inv eq "stg" ) {
    $file_name          = "\/home\/httpd\/staging\/m\/".$mntdir."/".$file_name."\.txt";
 } else {
    $file_name          = "\/home\/httpd\/html\/m\/".$mntdir."/".$file_name."\.txt";
 }

 print "Content-type: application/vnd.ms-excel\n\n";            ## Outputing spreadsheet header

 my $workbook  = Spreadsheet::WriteExcel->new("-");
 my $worksheet = $workbook->add_worksheet();
 my $plain     = $workbook->add_format();
 my $bold      = $workbook->add_format(bold => 1);
 my $italic    = $workbook->add_format(italic => 1,text_wrap => 1);
 my $format;

 $worksheet->set_column(0,0,45);                                # Set column width for company name
 $worksheet->set_column(1,20,18);                               # Set column width for rest of data


 open(IN,"$file_name") or die "Cannot open :$!\n";              ## Open file

 my $rnum = 0;
 my $last_row_empty;
 while( my $line = <IN>) {                                              ## Input Data from a file
   chomp $line;
   my @row = split(/\t/,$line);
   my $col = 0;
   foreach my $field ( @row ) {
     if ( $last_row_empty eq 1 ) {
       $worksheet->write($rnum, $col++,$field,$bold);
     } elsif ( $file_name =~ /peer/ && $field =~ /Company Name/ ) {
       $worksheet->write($rnum, $col++,$field,$italic);
     } else {
       $worksheet->write($rnum, $col++,$field,$plain);
     }
   }
   $last_row_empty = 0;
   $last_row_empty = 1 if ( @row eq 0 );
   $rnum++;
 }
 close IN;                                                      ## Close file
 exit;

##</code><code>##

Using perl 5.6.1 unless otherwise noted.
Apache 1.3.27 unless otherwise noted.
Redhat 7.1 unless otherwise noted.