Balance in transaction currency can happen normally at the time of billing(due to auto excise creation) or during excise invoice creation or at the time of Utilizations.
This can happen due to many times we might be missing the data relevant of GLs in CIN Master data & Credit-Debitor accounts for your excise amounts(for the combination with Excise transaction type)
Please check the tables J_1ITRNACC & J_1IEXCACC.(this second table i am not sure--will be maintained in IMG>>Log-General>>>India>> account determination also you need to check the indicators like AED,SED,NCCD etc for your Excise registrations)
As suggested--please search in google before posting.
Phanikumar