You can also consider using the following approach :
library(RDCOMClient)
dir_Path <- "D:\\"
excel_File <- "test_File.xlsx"
path_Excel_File <- paste0(dir_Path, excel_File)
xlApp <- COMCreate("Excel.Application")
xlApp[["Visible"]] <- TRUE
xlWbk <- xlApp$Workbooks()$Open(path_Excel_File)
Sheets <- xlWbk$Sheets() 
nb_Sheets <- Sheets$count() 
list_DF_By_Sheet <- list()
for(l in 1 : nb_Sheets)
{
  mat <- matrix(NA, nrow = 10, ncol = 10)
  
  for(i in 1 : 10)
  {
    for(j in 1 : 10)
    {
      mat[i, j] <- Sheets[[l]]$Cells(i,j)$Text()    
    }
  }
  
  list_DF_By_Sheet[[l]] <- mat
}
With the "Sheets[[l]]$Cells(i,j)$Text()", the content of the cell with row i and column j is considered as text.