code: public static void readBySax(InputStream in, int sheetIndex, RowHandler rowHandler) {
  		in = IoUtil.toMarkSupportStream(in);
  		if (ExcelFileUtil.isXlsx(in)) {
  			read07BySax(in, sheetIndex, rowHandler);
  		} else {
  			read03BySax(in, sheetIndex, rowHandler);
  		}
  	}
docs: 通过Sax方式读取Excel，同时支持03和07格式
  
  @param in Excel流
  @param sheetIndex sheet序号
  @param rowHandler 行处理器
  @since 3.2.0