Hi Mani,
I suggested that the Perform will only work when you directly execute the report with the selection screen. Because the form directly can't work! It will first call the perform and form.
In case of through the ME21N, it will trigger directly the form routine, because the Perform was already defined in NACE transaction.
Finally PERFORM ENTRY_NEUwill work only for direct execution of report with selection screen.
I hope you understand the logic!
Rg, Kiran