SQL & PL/SQL

I am trying to Export data from Oracle forms to excel on client side. I have a button on which i am calling below code but my all data goes to one columns.

PROCEDURE Create_Excel_File(cSQL in varchar2)

Is

   source_cursor    Integer;

   l_colCnt         Number            Default 0;

   l_descTbl        Dbms_sql.desc_tab;

   newval1          Varchar2 (4000);

   application      CLIENT_OLE2.OBJ_TYPE;

   workbooks        CLIENT_OLE2.OBJ_TYPE;

   workbook         CLIENT_OLE2.OBJ_TYPE;

   worksheets       CLIENT_OLE2.OBJ_TYPE;

   worksheet        CLIENT_OLE2.OBJ_TYPE;

   colour           CLIENT_OLE2.OBJ_TYPE;

   cell             CLIENT_OLE2.OBJ_TYPE;

   RANGE            CLIENT_OLE2.OBJ_TYPE;

   range_col        CLIENT_OLE2.OBJ_TYPE;

   range_row        CLIENT_OLE2.OBJ_TYPE;

   args             CLIENT_OLE2.LIST_TYPE;

   rows_processed   Number;

   row_n            Number;

   VAL              Varchar2 (100);

   x                Number;

   filename         Varchar2 (200);

BEGIN

message('inside');

BEGIN         

message('inside2');

      source_cursor := Dbms_Sql.open_Cursor;

      Dbms_Sql.parse (source_cursor, cSql, 2);

      Dbms_Sql.describe_Columns (c => source_cursor, col_cnt => l_colCnt, desc_t => l_descTbl);

   EXCEPTION

      When Others

      Then

         message (SQLERRM);

         RETURN;

   END;

   application := CLIENT_OLE2.CREATE_OBJ ('Excel.Application');

   CLIENT_OLE2.SET_PROPERTY (application, 'Visible', 'False');

   workbooks := CLIENT_OLE2.GET_OBJ_PROPERTY (application, 'Workbooks');

   workbook := CLIENT_OLE2.GET_OBJ_PROPERTY (workbooks, 'Add');

   worksheets := CLIENT_OLE2.GET_OBJ_PROPERTY (workbook, 'Worksheets');

   args := CLIENT_OLE2.CREATE_ARGLIST;

   CLIENT_OLE2.ADD_ARG (args, 1);

   worksheet := CLIENT_OLE2.GET_OBJ_PROPERTY (worksheets, 'Item', args);

   CLIENT_OLE2.DESTROY_ARGLIST (args);

   For T In 1 .. l_colCnt

   LOOP

      BEGIN

         Dbms_Sql.define_Column (source_cursor, T, newval1, 4000);

         args := CLIENT_OLE2.CREATE_ARGLIST;

         CLIENT_OLE2.ADD_ARG (args, 1);

         CLIENT_OLE2.ADD_ARG (args, T);                                                      --Next column

         cell := CLIENT_OLE2.GET_OBJ_PROPERTY (worksheet, 'Cells', args);

         CLIENT_OLE2.DESTROY_ARGLIST (args);

         colour := CLIENT_OLE2.get_obj_property (cell, 'Borders');

         CLIENT_OLE2.set_property (colour, 'ColorIndex', 1);

         CLIENT_OLE2.Release_obj (colour);

         colour := CLIENT_OLE2.get_obj_property (cell, 'Interior');

         CLIENT_OLE2.set_property (colour, 'ColorIndex', 15);

         CLIENT_OLE2.Release_obj (colour);

         CLIENT_OLE2.SET_PROPERTY (cell, 'Value', l_descTbl (T).col_name);

         CLIENT_OLE2.Release_obj (cell);

      EXCEPTION

         When Others

         Then

            Null;

      END;

   END LOOP;

   Rows_processed := Dbms_Sql.EXECUTE (source_cursor);

   row_n := 1;

   LOOP

      IF Dbms_Sql.fetch_Rows (source_cursor) > 0

      Then

         For T In 1 .. l_colCnt

         LOOP

            BEGIN

               Dbms_Sql.column_Value (source_cursor, T, newval1);

               args := CLIENT_OLE2.CREATE_ARGLIST;

               CLIENT_OLE2.ADD_ARG (args, row_n + 1);

               CLIENT_OLE2.ADD_ARG (args, T);                                                --Next column

               cell := CLIENT_OLE2.GET_OBJ_PROPERTY (worksheet, 'Cells', args);

               CLIENT_OLE2.DESTROY_ARGLIST (args);

               colour := CLIENT_OLE2.get_obj_property (cell, 'Borders');

               CLIENT_OLE2.set_property (colour, 'ColorIndex', 1);

               CLIENT_OLE2.Release_obj (colour);

               CLIENT_OLE2.SET_PROPERTY (cell, 'Value', newval1);

               CLIENT_OLE2.Release_obj (cell);

            EXCEPTION

               When Others

               Then

                  EXIT;

            END;

            newval1 := Null;

         END LOOP;

      Else

         EXIT;

      END IF;

      row_n := row_n + 1;

   END LOOP;

   Dbms_Sql.close_Cursor (source_cursor);

   -- Autofit columns

   RANGE := CLIENT_OLE2.GET_OBJ_PROPERTY (worksheet, 'UsedRange');

   range_col := CLIENT_OLE2.GET_OBJ_PROPERTY (RANGE, 'Columns');

   range_row := CLIENT_OLE2.GET_OBJ_PROPERTY (RANGE, 'Rows');

   CLIENT_OLE2.INVOKE (range_col, 'AutoFit');

   CLIENT_OLE2.INVOKE (range_row, 'AutoFit');

   CLIENT_OLE2.Release_obj (RANGE);

   CLIENT_OLE2.Release_obj (range_col);

   CLIENT_OLE2.Release_obj (range_row);

   -- Get filename and path

   filename :=  'NOCF_FC_UNPROCESSABLE_ERRORS.xls';

   -- Save as worksheet

   IF Nvl (filename, '0') <> '0'

   Then

      CLIENT_OLE2.SET_PROPERTY (application, 'Visible', 'True');

      args := CLIENT_OLE2.CREATE_ARGLIST;

      CLIENT_OLE2.ADD_ARG (args, filename);

      --CLIENT_OLE2.INVOKE (worksheet, 'SaveAs', args);

      CLIENT_OLE2.DESTROY_ARGLIST (args);

   END IF;

  -- CLIENT_OLE2.INVOKE( workbook ,'Close');

   CLIENT_OLE2.Release_obj (worksheet);

   CLIENT_OLE2.Release_obj (worksheets);

   CLIENT_OLE2.Release_obj (workbook);

   CLIENT_OLE2.Release_obj (workbooks);

   CLIENT_OLE2.Release_obj (application);

END;

Please review the above code suggest the solutions