Thanks for reply. I got something interesting:
1) Problem does not occur in the development snapshot
2) I anyway collected the backtrace via MinGW gdb. I can just take the development snapshot, but I think it might be interesting for you to know the reason:

(gdb) bt

#0  0x77e82fed in RPCRT4!I_RpcNegotiateTransferSyntax ()

   from C:\WINNT\system32\rpcrt4.dll

#1  0x77e7a741 in RPCRT4!NdrAllocate () from C:\WINNT\system32\rpcrt4.dll

#2  0x77e7f64c in RPCRT4!NdrConformantStructBufferSize ()

   from C:\WINNT\system32\rpcrt4.dll

#3  0x77e7ae23 in RPCRT4!NdrpMemoryIncrement ()

   from C:\WINNT\system32\rpcrt4.dll

#4  0x77e89a57 in RpcBindingSetAuthInfoExW ()

   from C:\WINNT\system32\rpcrt4.dll

#5  0x77e899d2 in RpcBindingSetAuthInfoExW ()

   from C:\WINNT\system32\rpcrt4.dll

#6  0x77e89c5c in RpcBindingSetAuthInfoExW ()

   from C:\WINNT\system32\rpcrt4.dll

#7  0x77e7cc59 in RPCRT4!NdrConformantArrayBufferSize ()

   from C:\WINNT\system32\rpcrt4.dll

#8  0x77e7ae23 in RPCRT4!NdrpMemoryIncrement ()

   from C:\WINNT\system32\rpcrt4.dll

#9  0x77e86d08 in RPCRT4!NdrComplexStructFree ()

   from C:\WINNT\system32\rpcrt4.dll

#10 0x77e718cc in SimpleTypeMemorySize () from C:\WINNT\system32\rpcrt4.dll

#11 0x00819518 in ?? ()

#12 0x77ef55cc in RPCRT4!CStdStubBuffer_CountRefs ()

   from C:\WINNT\system32\rpcrt4.dll

#13 0x77de5ab8 in LsaICLookupSids () from C:\WINNT\system32\advapi32.dll

#14 0x77ddf4b0 in GetSidLengthRequired () from C:\WINNT\system32\advapi32.dll

#15 0x77de5a67 in LsaICLookupSids () from C:\WINNT\system32\advapi32.dll

#16 0x0086d600 in ?? ()

#17 0x77de58f6 in LsaLookupSids () from C:\WINNT\system32\advapi32.dll

#18 0x77de57a7 in LookupAccountSidW () from C:\WINNT\system32\advapi32.dll

#19 0x77e0d99b in LookupAccountSidA () from C:\WINNT\system32\advapi32.dll

#20 0x01029dfb in lookup_account_sid@28 ()

#21 0x0102a10d in get_name_and_id ()

#22 0x0102a284 in get_file_owner_and_group ()

#23 0x0102c2a7 in stat ()

#24 0x0103bdf7 in Finsert_file_contents ()

#25 0x0100ee96 in Ffuncall ()

#26 0x0107139d in exec_byte_code ()

#27 0x01071f9a in Fbyte_code ()

#28 0x0100e48d in eval_sub ()

#29 0x0101111b in internal_lisp_condition_case ()

#30 0x01070ae5 in exec_byte_code ()

#31 0x0100e9ec in funcall_lambda ()

#32 0x0100ed43 in Ffuncall ()

#33 0x0107139d in exec_byte_code ()

#34 0x0100e9ec in funcall_lambda ()

#35 0x0100ed43 in Ffuncall ()

#36 0x0107139d in exec_byte_code ()

#37 0x0100e9ec in funcall_lambda ()

#38 0x0100ed43 in Ffuncall ()

#39 0x0107139d in exec_byte_code ()

#40 0x0100e9ec in funcall_lambda ()

#41 0x0100ed43 in Ffuncall ()

#42 0x0107139d in exec_byte_code ()

#43 0x0100e9ec in funcall_lambda ()

#44 0x0100ed43 in Ffuncall ()

#45 0x0107139d in exec_byte_code ()

#46 0x01071f9a in Fbyte_code ()

#47 0x0100e48d in eval_sub ()

#48 0x0100d4fb in internal_catch ()

#49 0x01070b2b in exec_byte_code ()

#50 0x0100e9ec in funcall_lambda ()

#51 0x0100ed43 in Ffuncall ()

#52 0x0107139d in exec_byte_code ()

#53 0x0100e9ec in funcall_lambda ()

#54 0x0100ed43 in Ffuncall ()

#55 0x0100f1fe in call1 ()

#56 0x0104c4cd in mapcar1 ()

#57 0x0104f6db in Fmapc ()

#58 0x0100eef0 in Ffuncall ()

#59 0x0107139d in exec_byte_code ()

#60 0x0100e9ec in funcall_lambda ()

#61 0x0100ed43 in Ffuncall ()

#62 0x010728ec in Fcall_interactively ()

#63 0x0100eed9 in Ffuncall ()

#64 0x0100f1a0 in call3 ()

#65 0x010259e5 in command_loop_1 ()

#66 0x0100d5b1 in internal_condition_case ()

#67 0x0101cf14 in command_loop_2 ()

#68 0x0100d4fb in internal_catch ()

#69 0x0101dc8c in recursive_edit_1 ()

#70 0x0101df14 in Frecursive_edit ()

#71 0x011a1c47 in main ()

A debugging session is active.



                Inferior 1 [process 7112] will be killed.



Quit anyway? (y or n)



________________________________
From: Eli Zaretskii
Sent: 16-10-2012 01:26
To: arvind.devarajan@outlook.com
Cc: 12621@debbugs.gnu.org
Subject: Re: bug#12621: Win32 (Ver:24.2); Crashes when files from shared folders are accessed

Please also try setting w32-get-true-file-attributes to t before you
type "C-x C-f" to open a remote file.  Does that crash as well?