use strict;
use warnings;
use Win32::OLE;

my $xl = Win32::OLE->new('Excel.Application');
$xl->{Visible} = 1;
my $nShtsOld = $xl->{SheetsInNewWorkbook};
$xl->{SheetsInNewWorkbook} = 1;
my $wb = $xl->Workbooks->Add;
$xl->{SheetsInNewWorkbook} = $nShtsOld;

$wb->Sheets(1)->Delete;