In reply to Indy:
I thought the Nexus 7 will mount a section of its storage as a removable drive if you plug it into your computer via USB. If you put the files in a folder that you recognise (eg. Downloads), it should be possible to then open them in an app of your choosing.
Why are you so keen to avoid the cloud?
Have you tried plugging in via USB?
What app are you wanting to use to read the files? If it's a Google app, it may only be designed to work with the cloud system, which is generally going to be the easiest method for people to use.