gistfile1.txt

foreach my $sheet ( @{ $excel->{Worksheet} }) {
  # skip Sheets if zero rows
  next if ( $sheet->{MaxRow} == 0 );
  
  foreach my $row ( $sheet->{MinRow} .. $sheet->{MaxRow} ) { 
    my $some_var = $sheet->{Cells} [YOUR_ROW] [YOUR_COL]->{Val};
  }
}