Or what about this? 

use warnings;
use strict;

my $file_line;

while (<DATA>) {
    if ( /^FILE/ and !/\s+[0-9]+ \\$/ ) {
        ( $file_line = $_ ) =~ s/[\s\\]+$/ /;
    }
    elsif (/^([0-9]+)\s+?(.*)$/) {
        $file_line .= $1 . " \\\n" . $2;
        print $file_line, $/;
    }
    else {
        print;
    }
}

__DATA__
FILE TEXT VAL 9999.999 08-jul-2014 \
270 3E4497B6B8482ADED734 HDNDFLHWLEJHFL LKSNFLKN \
WKENFLWHFELHN UIEKEFJBKJFN
FILE TEXT2 VAL 9999.999 16-may-2014 60 \
8EC4B7367989D54F6D6C HSHFGFLALKHF KJAHEFKHAH\
YRNBFLJNELFN LQJFLKJWEF LKJFLKWJF

[download]
Output: 
FILE TEXT VAL 9999.999 08-jul-2014 270 \
3E4497B6B8482ADED734 HDNDFLHWLEJHFL LKSNFLKN \
WKENFLWHFELHN UIEKEFJBKJFN
FILE TEXT2 VAL 9999.999 16-may-2014 60 \
8EC4B7367989D54F6D6C HSHFGFLALKHF KJAHEFKHAH\
YRNBFLJNELFN LQJFLKJWEF LKJFLKWJF

[download]
Note, it not checking to know the number of fields in the FILE line, but assumed that the line that follows the FILE line should not start with all number and the FILE line should end with all numbers.
Working just on assumptions and "funny" idea, using if/elsif/else. The OP can take it from here.

If you tell me, I'll forget.
If you show me, I'll remember.
if you involve me, I'll understand.
--- Author unknown to me

In reply to Re: Perl Newline Help by 2teez
in thread Perl Newline Help by vivek.vivek

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