Hello Rakesh
Thanks for the prompt reply.
I had to find a Linux machine where SAP is running to cross check what you said and it makes sense with the free -m output and I also happened to a discussion here as well.
linux - Meaning of the buffers/cache line in the output of free - Server Fault
If the values shown by Linux kernel is correct from the free -m command then the problem could be with the SAP kernel. Possibly SAP kernel is calculating the EM usage incorrectly. (Just guessing)
Even when I check the Memory Utilization section in Tx ST06 it is showing the free value shown under the Mem (which I've pointed out previously) and not the one under -/+ buffers/cache.
Whether this is due to a badly developed kernel or due to some limitation in the Linux kernel, I don't know. In that case I don't have an answer as to who or what values are correct here.
Regards
RB