以下が実際のｺｰﾃﾞｨﾝｸﾞ内容です｡

Imports Excel = Microsoft.Office.Interop.Excel

Imports Microsoft.Office.Interop
Imports Microsoft.Office.Core
Imports System.Runtime.InteropServices

Public Class ExcelCtl

Public xlApp As New Excel.Application
Public xlBooks As Excel.Workbooks
Public xlBook As Excel.Workbook
Public xlSheets As Excel.Sheets
Public xlSheet As Excel.Worksheet
Public xlClose As Boolean

Public Function ExcelOpen(ByVal FilePath As String, ByVal SheetName As String)

''Excel のｵｰﾌﾟﾝ処理用ﾌﾟﾛｼｰｼﾞｬ

On Error GoTo ErrHandler
Dim xlsstat(6) As Object
xlClose = False '起動中は､ﾕｰｻﾞが Excel を閉じれないように
xlApp = New Excel.Application

'Excel の WorkbookBeforeClose ｲﾍﾞﾝﾄを取得
AddHandler xlApp.WorkbookBeforeClose, AddressOf xlApp_WorkbookBeforeClose

xlBooks = xlApp.Workbooks

'既存のﾌｧｲﾙを開く場合
xlBook = xlBooks.Open(FilePath) <=== ●●● このｽﾃｰﾄﾒﾝﾄでｴﾗｰ発生 ●●●
xlSheets = xlBook.Worksheets
xlSheet = DirectCast(xlSheets(SheetName), Excel.Worksheet)

xlApp.Visible = False

xlsstat(1) = xlApp
xlsstat(2) = xlBooks
xlsstat(3) = xlBook
xlsstat(4) = xlSheets
xlsstat(5) = xlSheet
xlsstat(6) = xlClose

Return xlsstat
Exit Function

ErrHandler:
MsgBox(FilePath & ":" & SheetName)
End Function

End Class

Excelのﾊﾞｰｼﾞｮﾝが違うのが原因だと思います｡

開発環境と実行環境のExcelのﾊﾞｰｼﾞｮﾝを合わせるか､ExcelObjectLibralyのﾊﾞｰｼﾞｮﾝを実行環境のExcelのﾊﾞｰｼﾞｮﾝに合わせれば直るのではないでしょうか｡

>開発用ﾏｼﾝに実行ﾓｼﾞｭｰﾙをｲﾝｽﾄｰﾙして動かすと､問題なく動作します｡

間違えました｡すみません｡