The Ranch is NotACodeMill so there is no point in expecting "codes"
What have you tried so far and where are you stuck?
Your requirement can roughly be broken into
1) Upload a file (Check out the File upload FAQ for options on how to achieve this https://coderanch.com/how-to/java/FileUpload)
2) Parsing the xls file (You can use poi as suggested by Li above, or JExcel 3) Compare the contents (You will need to write your own logic for this one)