Dear Natalia,
It should be possible to edit the .xtl file in any text editor, as long as you make sure the filename ends in .xtl when you save it.
If you really want to modify the file in Excel, you'll need to open it as a delimited text file, choosing 'Space' as the delimiter. Modify the lattice parameters and atomic coordinates as appropriate, then 'Save As...' the file type 'Text (Tab delimited) (.txt)'. Rename the file, swapping its .txt extension for .xtl and it should open just fine in VESTA.
The real advantage of using the .xtl format is that it's uncluttered and regular enough that one could write a simple script to input the atomic coordinates automatically, without having to go through VESTA's GUI each time - as requested by the original questioner.
Phil