On GridView View ImageButton nClick Use This Code::::
ImageButton img = (ImageButton)sender;
GridViewRow row = (GridViewRow)img.NamingContainer;
System.Web.UI.WebControls.Label lblView = (System.Web.UI.WebControls.Label)row.FindControl("lblView");
string Invoice = lblView.Text;
Session["Invoice"] = Invoice;
string savePath = Server.MapPath("../InvoiceDetails/" + Session["Invoice"].ToString());
string programFiles = Environment.GetEnvironmentVariable("ProgramFiles");
const string excelRelativePath = @"Microsoft Office\Office12\excel.exe";
string excel = Path.Combine(programFiles, excelRelativePath);
ProcessStartInfo startInfo = new ProcessStartInfo(excel, savePath);
Process.Start(startInfo);