hi,
I Solved the Problem by setting permission in dcomcnfg
step1 :Go to run type dcomcnfg
Step2: Click >Component services >Computes >My Computer>Dcom config> and select micro soft Excel Application>
Step3: Right Click on microsoft Excel Application>Properties>Give Asp.net Permissions
Step 4: Select Identity table >Select interactive user >select ok
that will work fine
or check this
http://support.microsoft.com/?kbid=892544