Unable to Read Excel file using OPEN DATASET from application server

Hi Gurus , I was trying to read a .XLS as well as .XLSX file from Application server and I am getting a junk while using the OPEN DATASET edition

OPEN DATASET L_FILE FOR INPUT IN TEXT MODE ENCODING NON-UNICODE MESSAGE L_MSG IGNORING CONVERSION ERRORS. After using the OPEN DATASET command as shown , while reading the file using READ DATASET I am getting a junk something like "PK##########!#bî#h^###########[Content_Types].xml" . I have read all the posts related to this , but it is not working , I have tested with .txt file and .CSV file it is working though .

Thanks

Sanjib kumar Bharali