Thank you all guys... That was indeed quick and useful...

Initially there will be data more than 2Lakhs, out of which the changes might be on few thousands during the next load.

I do agree, but the problem is with handling the delete scenario. The second load will only give me new/updated records on the full load happened initially. So deleted records...

The Banking is the first file that is being copied and its passed as a parameter. I dont suppose it requires a ' '.