$ awk '
BEGIN { FS=",|</?(DN1|AMOUNT)>"; OFS=","; print "Time", "DN1", "AMOUNT" }
{ print $1, $3, $(NF-1) }
' file
Time,DN1,AMOUNT
2020-05-19 19:03:07,99847,49
2020-05-19 19:05:07,92847,19
2020-05-19 19:05:07,947,29
The above tells awk to separate the input into fields separated by strings that match the regexp being stored in FS (i.e. ,, <DN1>, </DN1>, <AMOUNT>, and </AMOUNT>), and then print the 1st, 3rd, and 2nd-last such fields.
Here's how the above splits each record into fields:
$ awk -F',|</?(DN1|AMOUNT)>' '{print "----" ORS $0; for (i=1;i<=NF;i++) print NR, i "/" NF, $i}' file
----
2020-05-19 19:03:07,135 INFO [Container : 8504] [HttpUtil.java]requestXML: <?xml version="1.0"? ><COMMAND><TYPE>RCTRFREQ</TYPE><DN1>99847</DN1><AMOUNT>49</AMOUNT></COMMAND> -
1 1/6 2020-05-19 19:03:07
1 2/6 135 INFO [Container : 8504] [HttpUtil.java]requestXML: <?xml version="1.0"? ><COMMAND><TYPE>RCTRFREQ</TYPE>
1 3/6 99847
1 4/6
1 5/6 49
1 6/6 </COMMAND> -
----
2020-05-19 19:05:07,135 INFO [Container : 8504] [HttpUtil.java]requestXML: <?xml version="1.0"? ><COMMAND><PE>RC</PE><DN1>92847</DN1><AMOUNT>19</AMOUNT></COMMAND> -
2 1/6 2020-05-19 19:05:07
2 2/6 135 INFO [Container : 8504] [HttpUtil.java]requestXML: <?xml version="1.0"? ><COMMAND><PE>RC</PE>
2 3/6 92847
2 4/6
2 5/6 19
2 6/6 </COMMAND> -
----
2020-05-19 19:05:07,135 INFO [Container : 8504] [HttpUtil.java]requestXML: <?xml version="1.0"? ><COMMAND><DN1>947</DN1><TYPE>RC</TYPE><AMOUNT>29</AMOUNT></COMMAND> -
3 1/6 2020-05-19 19:05:07
3 2/6 135 INFO [Container : 8504] [HttpUtil.java]requestXML: <?xml version="1.0"? ><COMMAND>
3 3/6 947
3 4/6 <TYPE>RC</TYPE>
3 5/6 29
3 6/6 </COMMAND> -