Hi Anjana,
Please try with the below code and its working fine for both XLS and XLSX formats.
CALL FUNCTION 'KCD_EXCEL_OLE_TO_INT_CONVERT'
EXPORTING
filename = p_file
i_begin_col = '1'
i_begin_row = '1'
i_end_col = '256'
i_end_row = '65536'
TABLES
intern = gt_xcel
EXCEPTIONS
inconsistent_parameters = 1
upload_ole = 2.