ORA-19653: cannot switch to older file incarnation
Cause : SwitchToCopy was called with a datafile copy for a datafile that was dropped prior to the time this control file was backed up.
Action - How to fix it : DBA Scripts :: www.high-oracle.com/scripts
Restore and mount an earlier control file. It is acceptable to use a control file that was backed up prior to the creation of the specified datafile.
Well, the reason for above error is that i have taken the above script from a 11g database and running it on 10g database. 11g has bring some changes in password management. Below code is executed on 11g and user created successfully, which is expected result.