Answer Posted / ranjan

open dataset p_file for input in textmode encoding default.
if sy-subrc = 0.
do.
read dataset p_file into w_rec.
if sy-subrc = 0.
split w_rec at ',' into wa_final-fld1
wa_final-fld2
.
.
.

append wa_final to i_final.
else.
exit.
enddo.

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