#dynamically determine
$outf="C:/folder1/test.xls;
#dynamically determine 
$filenm="test.xls";
print "Content-Type: application/octet-stream\n";
print "Content-Disposition:attachment;filename=$filenm","\n\n";
print "Content-Length: $no_bytes","\n\n";
            open(FILE,"<$outf");
               while(<FILE>){print;}
             close (FILE);