thanks for your suggestion.
i am using below code .
CREATE OBJECT gv_excel 'EXCEL.APPLICATION'.
SET PROPERTY OF gv_excel 'VISIBLE' = 0.
CALL METHOD OF
gv_excel
'WORKBOOKS' = gv_workbook.
CALL METHOD OF
gv_workbook
'ADD'.
SET PROPERTY OF gv_excel 'SheetsInNewWorkbook' = lv_line_tmp.
sometimes i am getting number of sheets mentioned and sometimes i am getting only 2/3 sheets.
thanks for your help