you can use Win32::OLE to create that object. Below is a tested and verified example of how to add a sheet. If you want it to be named something specific you must later change the name property, as the worksheet cannot be named when it is first created.

#!/perl -w

use strict;
use Win32::OLE;
my $path = "C:\\TEST_EXCEL";

my $excel = new Win32::OLE('Excel.Application');

my $workbook = $excel->Workbooks->Open($path."\\Book1.xls");

$workbook->Worksheets->Add();

$workbook->Save();

$excel->Quit();
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