This happens, when UE is in handover state and suppose any party (calling or called party) disconnect the call and MME send the E-RAB release to source eNB, but as source eNB is in Handover processor and it will ignore the E-RAB release request and sent the response as failure, then Target eNB try to switch the path but MME already released the E-RAB so it will reply as Unknown E-RAB ID to target eNB.