Return an ExcelException object rather than a string to represent MS Excel formula errors

[MarkBaker]

Return an ExcelException object rather than a string to represent MS Excel formula errors, so that formulae that return string values that do begin with a '#' can be distinguished from actual formula errors

This is:

- [X] a bugfix
- [X] a new feature

Checklist:

• Changes are covered by unit tests
• Code style is respected
• Commit message explains why the change is made (see https://github.com/erlang/otp/wiki/Writing-good-commit-messages)
• CHANGELOG.md contains a short summary of the change
• Documentation is updated as necessary

Why this change is needed?

[stale]

This issue has been automatically marked as stale because it has not had recent activity. It will be closed if no further activity occurs.
If this is still an issue for you, please try to help by debugging it further and sharing your results.
Thank you for your contributions.

[stale]

This issue has been automatically marked as stale because it has not had recent activity. It will be closed if no further activity occurs.
If this is still an issue for you, please try to help by debugging it further and sharing your results.
Thank you for your contributions.