hi Mudassar,
My Problem solved.
as i seen this article from u r  site.
i just passes dataset and get what i need
http://www.aspsnippets.com/Articles/Solution-ASPNet-GridView-Export-to-Excel-The-file-you-are-trying-to-open-is-in-a-different-format-than-specified-by-the-file-extension.aspx
 
my code is as follows..
 public DataSet Fill_Dataset()
    {
        DataSet ds = new DataSet();
        DataTable dt1 = new DataTable("Cust_Info");
        dt1.Columns.AddRange(new DataColumn[3] { new DataColumn("Id", typeof(int)), new DataColumn("Name", typeof(string)), new DataColumn("Country", typeof(string)) });
        dt1.Rows.Add(1, "Rajesh", "India");
        dt1.Rows.Add(2, "R1", "India");
        dt1.Rows.Add(3, "R2", "India");
        dt1.Rows.Add(4, "R3", "India");
        DataTable dt2 = new DataTable("Emp_Info");
        dt2.Columns.AddRange(new DataColumn[3] { new DataColumn("Id", typeof(int)), new DataColumn("Name", typeof(string)), new DataColumn("Country", typeof(string)) });
        dt2.Rows.Add(1, "aaaaaa", "aaaaa");
        dt2.Rows.Add(2, "bbbbbb", "bbbbb");
        dt2.Rows.Add(3, "ccccc", "cccc");
        dt2.Rows.Add(4, "ddddd", "dddd");
        ds.Tables.Add(dt1);
        ds.Tables.Add(dt2);
        return ds;
    }
    protected void btn_Export_Click(object sender, EventArgs e)
    {        
        DataSet ds = Fill_Dataset();
        using (XLWorkbook wb = new XLWorkbook())
        {
            wb.Worksheets.Add(ds);
            wb.Style.Alignment.Horizontal = XLAlignmentHorizontalValues.Center;
            wb.Style.Font.Bold = true;
            Response.Clear();
            Response.Buffer = true;
            Response.Charset = "";
            Response.ContentType = "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet";
            Response.AddHeader("content-disposition", "attachment;filename=Summary_Rpt.xlsx");
            using (MemoryStream MyMemoryStream = new MemoryStream())
            {
                wb.SaveAs(MyMemoryStream);
                MyMemoryStream.WriteTo(Response.OutputStream);
                Response.Flush();
                Response.End();
            }
        }
    }