when you have no records in excel sheet . You need to do this:
Set Excel table options
On the canvas, click the table drop-down arrow and then specify whether the data includes field names in the first row. If so, these names will become the field names in Tableau. If field names are not included, Tableau generates them automatically. You can rename the fields later.
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Found the solution for it.This is excel file:
After that connect to tableau desktop using excel option. then open with legacy connection. then you can connect to the excel sheet with empty records
Now you got the excel table into tableau without any records.