use below code. it will do the job.

usage
csvtoxls.pl list list.xls

Where list is a text list of files needed to added to a xls. 



#!/tool/aticad/1.0/bin/perl
#use strict;
use warnings;

use Spreadsheet::WriteExcel;
use Text::CSV::Simple;



my $infile_list = shift;
usage()  unless defined $infile_list && -f $infile_list;

open LIST ,"<", $infile_list or die  ;

my @file_list = <LIST>;

my $infile = "" ;

my $outfile = shift  or die ;
#my $subject = shift || 'worksheet';

sub usage {
    print "csv2xls infile-list outfile] \n";
    exit;
}
    
my $workbook = Spreadsheet::WriteExcel->new($outfile);
my $bold = $workbook->add_format();
$bold->set_bold(1);


foreach $infile (@file_list) {

my $parser = Text::CSV::Simple->new;
chomp ($infile) ;


my @data = $parser->read_file($infile);


my $subject = $infile ;
my $headers = shift @data;


import_data($workbook, $subject, $headers, \@data);


}

# Add a worksheet
sub import_data {
    my $workbook  = shift;
    my $base_name = shift;
    my $colums    = shift;
    my $data      = shift;
    my $limit     = shift || 50_000;
    my $start_row = shift || 1;
    my $worksheet = $workbook->add_worksheet($base_name);
    $worksheet->add_write_handler(qr[\w], \&store_string_widths);
    my $w = 1;
    $worksheet->write('A' . $start_row, $colums, ,$bold);
    my $i = $start_row;
    my $qty = 0;
    for my $row (@$data) {
        $qty++;
        if ($i > $limit) {
             $i = $start_row;
             $w++;
             $worksheet = $workbook->add_worksheet("$base_name - $w");
             $worksheet->write('A1', $colums,$bold);
        }
        $worksheet->write($i++, 0, $row);
    }
    autofit_columns($worksheet);
    warn "Convereted $qty rows.";
    return $worksheet;
}


######################################################################
######################################################################
#
# Functions used for Autofit.
#

######################################################################
#########
#
# Adjust the column widths to fit the longest string in the column.
#
sub autofit_columns {

    my $worksheet = shift;
    my $col       = 0;

    for my $width (@{$worksheet->{__col_widths}}) {

        $worksheet->set_column($col, $col, $width) if $width;
        $col++;
    }
}


######################################################################
#########
#
# The following function is a callback that was added via add_write_ha
#ndler()
# above. It modifies the write() function so that it stores the maximu
#m
# unwrapped width of a string in a column.
#
sub store_string_widths {

    my $worksheet = shift;
    my $col       = $_[1];
    my $token     = $_[2];

    # Ignore some tokens that we aren't interested in.
    return if not defined $token;       # Ignore undefs.
    return if $token eq '';             # Ignore blank cells.
    return if ref $token eq 'ARRAY';    # Ignore array refs.
    return if $token =~ /^=/;           # Ignore formula

    # Ignore numbers
    #return if $token =~ /^([+-]?)(?=\d|\.\d)\d*(\.\d*)?([Ee]([+-]?\d+
#+))?$/;

    # Ignore various internal and external hyperlinks. In a real scena
#+rio
    # you may wish to track the length of the optional strings used wi
#+th
    # urls.
    return if $token =~ m{^[fh]tt?ps?://};
    return if $token =~ m{^mailto:};
    return if $token =~ m{^(?:in|ex)ternal:};


    # We store the string width as data in the Worksheet object. We us
#+e
    # a double underscore key name to avoid conflicts with future name
#+s.
    #
    my $old_width    = $worksheet->{__col_widths}->[$col];
    my $string_width = string_width($token);

    if (not defined $old_width or $string_width > $old_width) {
        # You may wish to set a minimum column width as follows.
        #return undef if $string_width < 10;

        $worksheet->{__col_widths}->[$col] = $string_width;
    }


    # Return control to write();
    return undef;
}


######################################################################
#+#########
#
# Very simple conversion between string length and string width for Ar
#+ial 10.
# See below for a more sophisticated method.
#
sub string_width {

    return length $_[0];
}

jay