Solution : https://service.sap.com/sap/support/notes/1265997 (SAP Service marketplace login required)
Key words : 
l_file = '/usr/sap/t01/work/test, text mode encoding default, actual sap standard system, basic logic covering functions, required txn file names, operating system commands based, individual step - external commands, abap function module sxpg_command_execute, l_file type string, open dataset l_file
Related Notes : 
       
| 1152084 | Parameter for external commands | 
| 1128667 | SXPG_COMMAND_EXECUTE: Parameters STATUS and EXITCODE | 
| 677435 | Overview: external programs and external commands | 
| 406954 | Logical command: Error with parameter substitution | 
| 401095 | Wildcards in external commands | 
| 188772 | External program does not work |