The former Tory Chancellor's comments followed the publication by the Office for Budget Responsibility (OBR) this week of revised figures on North Sea oil and gas tax revenues, which showed a drop from £34bn to £33bn between 2012/13 and 2017/18.
The Scottish Government's figures suggested revenues of up to £57bn.
A spokeswoman for John Swinney said: "Unlike the comprehensive analysis published by the Scottish Government, the OBR figures fail to take account of the increase in productivity expected by the industry, which Oil and Gas UK predict will see production levels rise."
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