Hi abhiN,
You can create an HTML file and save it as a ".xls" file. After that, you can activate a URL that will open the file.
Write the following code in a ".html" file, test it, then rename it as a ".xls" file. You will get a surprise.
Example:
<table><tr><td>a</td><td>b</td><td>c</td><td>d</td></tr></table>
Good luck!
MJalbert