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Hi Rajuk,
Welcome to the community,
In this case it may be best to backup the SD card to a PC/Mac and then format the Card, once done put the data back on it and then try use it within the XA device.
Sure thing, please let us know how you get on.
When you access the following area, does it show no SD card there either?
Menu > Settings > Storage & Memory > Tap Menu button > Tap Advanced > Tap Storage