in reply to permission problems between commandline and CGI

"Error 1 Cannot to mount on /root/FLA_DHRS/SHRHZ006: Operation not permitted"
I'm no expert on these matters but this clearly tells me that you do not have adequit permissions to access this directory. Try moving the file to a directory that you can access.
"Error 2 Can't call method "sheets" on an undefined value at /var/www/cgi-bin/perldev/excel.cgi line 22."
You get this error because $xls is undefined because $xls = Spreadsheet::ParseExcel::Simple->read('/root/FLA_DHRS/SHRHZ006/7513.xls') can't set $xls because it can't access the specified file.

So I think that all you have to do is change the permissions for that directory/file or move the file to another directory, one that you can access.

Hope it helps
Eoin