BUG - Better handle CSV::MalformedCSVError

[JamesGlover]

Describe the bug Upload of invalid CSVs for sample manifests can result in CSV::MalformedCSVError. Eg.

A CSV::MalformedCSVError occurred in sample_manifest_upload_with_tag_sequences#create:



  Invalid byte sequence in UTF-8 in line 26.

  app/sample_manifest_excel/sample_manifest_excel/upload/data.rb:90:in `find_start_row'

We should rescue these errors and return something useful to the user.

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