When you post a Microsoft Office Excel 2007 file to a Microsoft Office SharePoint Server 2007 Web site, you may expose internal server names or path names if the Excel 2007 file uses a CELL(<address>) function.
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To work around this problem, do not use the CELL(<address>) function in Excel 2007 files that will be posted to a SharePoint Server 2007. This is true if SharePoint Server 2007 is in a network topology or in a scenario that keeps internal server or path names hidden.
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Microsoft has confirmed that this is a problem in the Microsoft products that are listed in the "Applies to" section.
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