Error is like "control not load at form server tag".
I have created new ASPX page and generate grid and write code for export to excel.
After put this control into sharepoint 12 hive folder like "_Layout".
I have added Page View web part in page and added property link like "http://localhost/_layout/exportToExcel.aspx".
So its working fine.
Put following code in ASPX page.
public override void VerifyRenderingInServerForm(Control control)
{
}