why not use the following way to generate the CSV file?

SQL> create directory reports as '/export/home/oracle'
2 ;

Directory created.

SQL> grant read,write on directory reports to scott;

Grant succeeded.
SQL> create or replace procedure print_reports_simple is
2 cursor c_direct_reports is
3 select
4 empno,
5 ename,
6 job,
7 hiredate,
8 sal
9 from emp;
10 wfile_handle utl_file.file_type;
11 v_wstring varchar2 (100);
12 v_header varchar2(100);
13 v_file varchar2(100);
14 v_date varchar2(20);
15 begin
16 v_header :='empno'||chr(9)||'ename'||chr(9)||'job'||chr(9)||'hiredate'||chr(9)||'sal';
17 v_file := 'onzin.xls';
18 wfile_handle := utl_file.fopen ('REPORTS',v_file, 'W');
19 utl_file.put_line(wfile_handle,v_header);
20 for r in c_direct_reports loop
21 v_wstring := r.empno||chr(9)||r.ename||chr(9)||r.job||chr(9)||to_char(r.hiredate,'dd/mm/yyyy')||chr(9)||r.sal;
22 utl_file.put_line(wfile_handle,v_wstring);
23 end loop;
24 utl_file.fclose (wfile_handle);
25 end print_reports_simple;
26 /

Procedure created.

SQL> exec print_reports_simple

PL/SQL procedure successfully completed.

SQL> exit
Disconnected from Oracle Database 10g Enterprise Edition Release 10.2.0.2.0 - Production
With the Partitioning, OLAP and Data Mining options
$ ls -lrt
total 2309458
-rw-r--r-- 1 oracle dba 136 Jan 12 16:12 local.cshrc
-rw-r--r-- 1 oracle dba 157 Jan 12 16:12 local.login
-rw-r--r-- 1 oracle dba 174 Jan 12 16:12 local.profile
drwxr-xr-x 2 oracle dba 512 Jan 12 16:16 Documents
drwxr-xr-x 2 oracle dba 512 Jan 12 16:16 Desktop
drwx------ 3 oracle dba 512 Jan 12 16:28 config
-rw------- 1 oracle dba 1000000000 Jan 13 12:52 swapfile
-rw------- 1 oracle dba 179640416 Jan 13 16:35 core
-rw-r--r-- 1 oracle dba 2104784 Jan 13 17:33 WF.log
drwxrwx--- 3 oracle dba 512 Jan 13 18:10 OracleHomes
drwxrwx--- 7 oracle dba 512 Jan 13 18:15 oraInventory
-rw-r--r-- 1 oracle dba 52330 Jan 19 09:43 datacollect.sql
-rw-r--r-- 1 oracle dba 17547 Jan 19 09:44 owbcollect.txt
-rw-r--r-- 1 oracle dba 1379 Jan 23 12:25 sqlnet.log
-rw-r--r-- 1 oracle dba 515 Mar 16 17:20 onzin.xls
$ more onzin.xls
empno ename job hiredate sal
7369 SMITH CLERK 17/12/1980 800
7499 ALLEN SALESMAN 20/02/1981 1600
7521 WARD SALESMAN 22/02/1981 1250
7566 JONES MANAGER 02/04/1981 2975
7654 MARTIN SALESMAN 28/09/1981 1250
7698 BLAKE MANAGER 01/05/1981 2850
7782 CLARK MANAGER 09/06/1981 2450
7788 SCOTT ANALYST 19/04/1987 3000
7839 KING PRESIDENT 17/11/1981 5000
7844 TURNER SALESMAN 08/09/1981 1500
7876 ADAMS CLERK 23/05/1987 1100
7900 JAMES CLERK 03/12/1981 950
7902 FORD ANALYST 03/12/1981 3000
7934 MILLER CLERK 23/01/1982 1300