use Win32::OLE;
$Excel = Win32::OLE->GetActiveObject('Excel.Application') || Win32::OLE->new('Excel.Application');
$Excel->{'Visible'} = 1; #to make it visible
#my $Book = $Excel->Workbooks->Open('E:/perl scripts/abc.xls') || die "could not open excel file"; # open Excel file
 
$Excel->{SheetsInNewWorkBook} = 1; 
$workbook = $Excel->Workbooks->Add(); 
$Sheet = $workbook->Worksheets(1); 
$Sheet->{Name} = "New WorkSheet"; 
$Sheet->Range("A1")->{Value}="My cell number 1";
$workbook->SaveAs({Filename =>'abc.xls',  FileFormat => xlWorkbookNormal});