Const xlVisible = -1
Dim objExcel
Dim objWb
Dim objws
Dim strFileName
strFileName = "D:\poplatky.xls"
On Error Resume Next
Set objExcel = CreateObject("excel.application")
Set objWb = objExcel.Workbooks.Open(strFileName)
Set objws = objWb.Sheets(2)
On Error GoTo 0
If Not IsEmpty(objws) Then
    If objws.Visible = xlVisible Then
        objExcel.Goto objws.Range("a1")
    Else
        wscript.echo "the 2nd sheet is present but is hidden"
    End If
    objExcel.Visible = True
Else
    objExcel.Quit
    Set objExcel = Nothing
    If IsEmpty(objWb) Then
        wscript.echo strFileName & " not found"
    Else
        wscript.echo "sheet2 not found"
    End If
End If