Hi akhter,
In Excel 2003 sheet has a limitation where a sheet can stored maximum of 65536 records in one sheet.
In Excel 2010 sheet has a limitation where a sheet can stored maximum of 1048576 records in one sheet.
If client has Office 2010 installed or later version one single sheet can contain 1048576 records.
So the solution would be better to breakdown your records into multiple sets and bind each set of records with each sheet.
For this refer below article.