ExecJS::RuntimeError on Windows on Rails 3.1 and above

On the system having issues, find ExecJS’s runtimes.rb file which will present in execjs gem. Make a copy of the found file for backup. Open the original runtimes.rb for editing. Find the section that starts with the line

JScript = ExternalRuntime.new(
// other Options
)

and replaced it with

JScript = ExternalRuntime.new(
    :name        => "JScript",
    :command     => "cscript //E:jscript //Nologo",
    :runner_path => ExecJS.root + "/support/jscript_runner.js",
    :encoding    => 'UTF-8' # CScript with //U returns UTF-16LE
)

and the problem will resolved