you have to send excel a "WindowClose" message in Sequence to forcefully close the process.
You will be use these API functions
Private Declare Function OpenProcess Lib "kernel32" (ByVal dwDesiredAccess As Long, ByVal bInheritHandle As Long, ByVal dwProcessId As Long) As Long
Private Declare Function TerminateProcess Lib "kernel32" (ByVal hProcess As Long, ByVal uExitCode As Long) As Long
Private Declare Function CloseHandle Lib "kernel32" (ByVal hObject As Long) As Long
Private Declare Function GetWindowThreadProcessId Lib "user32" (ByVal hWnd As Long, lpdwProcessId As Long) As Long
Public Declare Function FindWindow Lib "user32" Alias "FindWindowA" (ByVal lpClassName As String, ByVal lpWindowName As String) As Long
And it should be look something like:
hWindow = FindWindow(vbNullString, "Excel")
GetWindowThreadProcessId(hWindow, ProcessValueID)
ProcessValue = OpenProcess(PROCESS_ALL_ACCESS, CLng(0), ProcessValueID)
TerminateProcess(ProcessValue, CLng(0))
CloseHandle ProcessValueID