How about this? Still lots of open questions...

I have ignored the first 3 columns as they do not seem to make any difference (even though they have different entries, these differences are ignored in your desired output). In order to check whether columns line up properly, open in Excel with TAB delimited.

use strict;
use warnings;

my %output;
my %total;
while (my $line = <DATA>){
        chomp $line;
        my @field = split /\s+/, $line;
        # fields 0, 1, 2 do seem to be required
        $output{$field[3]}{$field[4]}{$field[5]}{COUNT} += $field[6];
        $output{$field[3]}{$field[4]}{$field[5]}{VALUE} += $field[7];
        $total{$field[3]}{COUNT} += $field[6];
        $total{$field[3]}{VALUE} += $field[7];
        $total{TOTAL}{COUNT} += $field[6];
        $total{TOTAL}{VALUE} += $field[7];
}   
   
print "Summary\n";
print "\tDetailed Summary\n";
for my $k1 (sort keys %output){
    for my $k2 ( sort keys %{ $output{$k1} }  ) {
                for my $k3 ( sort keys %{ $output{$k1}{$k2} }  ) {
                        print "\t\tEMC\t$k1\t$k2\t$k3\t$output{$k1}{$k
+2}{$k3}{COUNT}\t$output{$k1}{$k2}{$k3}{VALUE}\n";
                }
        }
        print "\t\tEMC\t$k1\tTOTAL\t\t$total{$k1}{COUNT}\t$total{$k1}{
+VALUE}\n";        
}
print "\tDetailed Summary\tTOTAL\t\t$total{TOTAL}{COUNT}\t$total{TOTAL
+}{VALUE}\n";
print "Summary\n";


__DATA__
Summary     Detial_Summary  EMC CHECK  abcdefghi AZ_checker 1 20.32
Summary     Detial_Summary  EMC CHECK  abcdefghi AZ_checker 1 24.00
Summary     Detial_Summary  EMC CHECK  KBCDEFGHI AZ_checker 1 10.00
Summary     Detial_Summary  EMC CHECK  KBCDEFGHI AZ_checker 1 14.00
Summary1 Detial_Summary1 EMC CHECK1 abcdefghi AZ_checker 1 20.59
Summary1 Detial_Summary1 EMC CHECK1 abcdefghi AZ_checker 1 24.00
Summary1 Detial_Summary1 EMC CHECK1 HGIJHKKIF AZ_checker 1 10.00
Summary1 Detial_Summary1 EMC CHECK1 HGIJHKKIF AZ_checker 1 14.00
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