I don't know if you can do this in a batch file, but you could by using Python.
What does the Path column do ?
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Here's what I've written quickly ...
This Python3 code will run each command in the spreadsheet and add the parameter if it is supplied. I've only used dir commands, but if tabcmd is installed on your machine then it will work just the same way
Python code and spreadsheet attached, put them in the same folder and change the spreadsheet to match the values you're after
To run this, I just use this command at the DOS prompt:
python "python-run commands in excel.py"