I'd solve my problem now!! hope this may help other..

1. I change type of variable oExcelApp from Excel.Application to Object and same for workbook & worksheet
2. You must be sure ,u have Excel'd installed on ur machine.

VB Code:
  1. Dim oExcelapp As Object, oExcelwk As Object
  2.  
  3. Private Sub Form_Load()
  4.  
  5.     On Error Resume Next
  6.     Set oExcelApp = GetObject(, "Excel.Application")
  7.     If Err.Number <> 0 Then
  8.         Set oExcelApp = CreateObject("Excel.Application")    
  9.         DoEvents
  10.     End If
  11.     Err.Clear
  12.  
  13.     Set oExcelwk = oExcelapp.Workbooks.Open("[yourexcelfile.xls]")
  14.  
  15.     oExcelwk.Activate
  16.     oExcelapp.Visible = True
  17.     MsgBox "OK"
  18.     oExcelwk.Close False
  19.     oExcelapp.Quit
  20.  
  21. End Sub

use above code to test opening file excel