Hi Subba,
That sheds a little light but I still don't see what could be different between DEV and PROD.
I suppose this little ABAP code is in a function module in BW, correct?
What exactly are you using to export XLS? Can you use a different format (text) to see if the output is still different between DEV and PROD?
Do you have reason to believe that this is an ABAP issue?
Regards,
Romulus