Thanks scottn and radoulov.
It worked fine for me

I have a slight change in format that I would expect for both requirements. Hope you would suggest me.

Requirement 1:

The file names should come with full paths

Requirement 2:
After the file name (with full path), whatever the messages that are being displayed (one message for one line), they are to be displayed without any duplication ( the same message in consecutive lines should be removed) per entry and all non duplicated entries should be separted by comma (rather than new line"). Unlike in the above case, both file and comma separated messages should come in the single line.

Once again many many thanks for keeping my spirit up in unix.

Example input
=========

Example Input:
==============================
!ENTRY com.bea.workshop.upgrade81 <OKAY> <RESOURCE: /fullpath/Test.java> 2009-06-18 13:02:28.368
!MESSAGE Requesting upgrade report for file: Test.java

!ENTRY com.bea.workshop.upgrade81 <OKAY> <RESOURCE: /fullpath/Test1.jpf> 2009-06-18 13:02:28.384
!MESSAGE Requesting upgrade report for file: Test1.jpf

!ENTRY com.bea.workshop.upgrade81 <INFO> <RESOURCE: /fullpath/Test2.jpf> 2009-06-18 13:02:28.447
!MESSAGE Requesting upgrade report for file: Test2.jpf
!SUBENTRY 1 com.bea.workshop.upgrade81 <INFO> <RESOURCE: /fullpath/Test2.jpf> 2009-06-18 13:02:28.447
!MESSAGE The Java 5 annotation Jpf.Controller needs to be added.
!SUBENTRY 1 com.bea.workshop.upgrade81 <INFO> <RESOURCE: /fullpath/Test2.jpf> 2009-06-18 13:02:28.447
!MESSAGE More annotation of Jpf.Action needs to be added.

!ENTRY com.bea.workshop.upgrade81 <INFO> <RESOURCE: /fullpath/Test3.jpf> 2009-06-18 13:02:28.634
!MESSAGE Requesting upgrade report for file: Test3.jpf
!SUBENTRY 1 com.bea.workshop.upgrade81 <INFO> <RESOURCE: /fullpath/Test3.jpf> 2009-06-18 13:02:28.634
!MESSAGE The Java 5 annotation Jpf.Controller needs to be added.
!SUBENTRY 1 com.bea.workshop.upgrade81 <INFO> <RESOURCE: /fullpath/Test3.jpf> 2009-06-18 13:02:28.634
!MESSAGE The Java 5 annotation Jpf.Controller needs to be added.
!SUBENTRY 1 com.bea.workshop.upgrade81 <INFO> <RESOURCE: /fullpath/Test3.jpf> 2009-06-18 13:02:28.634
!MESSAGE Will add import of org.apache.beehive.netui.pageflow.annotations.Jpf for JPF annotation support.
!SUBENTRY 1 com.bea.workshop.upgrade81 <INFO> <RESOURCE: /fullpath/Test3.jpf> 2009-06-18 13:02:28.634
!MESSAGE ABC needs to be added.
!SUBENTRY 1 com.bea.workshop.upgrade81 <INFO> <RESOURCE: /fullpath/Test3.jpf> 2009-06-18 13:02:28.634
!MESSAGE ABC needs to be added.


Output for requirement1:
================================
/fullpath/Test.java
/fullpath/Test1.jpf

Output for requirement2:
================================
/fullpath/Test2.jpf (separated by tab) The Java 5 annotation Jpf.Controller needs to be added,More annotation of Jpf.Action needs to be added.
/fullpath/Test3.jpf (separated by tab) The Java 5 annotation Jpf.Controller needs to be added,Will add import of org.apache.beehive.netui.pageflow.annotations.Jpf for JPF annotation support,ABC needs to be added.