Given the code you posted, it looks like an Excel issue. At any rate, I think the rest of the code is, in fact, necessary. Examples as to why would be that execution at the line in question might be branching to an error handler that can't be processed. Or you're using Automation, in which case the error might be raised on either side. Or you've turned off warnings and an error that causes an object to be lost isn't evident. Or you're also dealing with some other application such as sql server, and that is where the problem lies.
If your message is understood, it means that you might encounter that line 25 times during the execution of this procedure and approximately 5 times out of that 25 the error will be raised.
The more we hear silence, the more we begin to think about our value in this universe.
Paraphrase of Professor Brian Cox.