use strict;
use Spreadsheet::ParseExcel::Simple;

my $xls = Spreadsheet::ParseExcel::Simple->read('test.xls');
foreach my $sheet ( $xls->sheets ) {
    while ( $sheet->has_data ) {
        my @data = $sheet->next_row;
        foreach (@data) {
            s/\n/ /gs;
        }
        print join ', ', @data;
    } 
} 
##</code><code>##

Cell 1, Cell 2, Cell 3 Cell 4  Cell 5, Cell 6, Cell 7