No, you don't use system for this, the line which follows is on the right track.

"when i'm executing the above code, zip file is creating only with empty excel file."

You also want to read the module documentation carefully, e.g. close:

"An explicit close() is required if the file must be closed prior to performing some external action on it such as copying it, reading its size or attaching it to an email."

For emailing including attachments I use MIME::Lite frequently without issue. Some general points:

• http://learn.perl.org
• Tutorials
• Use strict and warnings