The ExUser3-20130729 (SOURCE WS ver2).csv.xls is not an xls file so can't be opened.
It does open if the extension is changed from .csv.xls to just .xls.
As for the problem, any chance you could tell us what it is? Or do we have to wade through the code to find it ourselves.
Oh, and it might be useful to know how to run the code.
PS This sort of code,
isn't a good idea.
You should avoid using ActiveSheet and looping.
Note I've changed the code to use NumberFormat as if you use Format you could end up with text values in the cells rather than actual time values, and that might cause problems later if doing any calculations, comparisons, searches...
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