You have to do a better job of explaining what you want before anyone can help you.
What do you mean by "record of X'00'"? Do you mean a record that has X'00' in a certain position or positions? Which position or positions?
What do you mean by
OMIT ... and write the omitted record in o/p file
Those are complete opposites. If you OMIT a record, it does NOT appear in the output file. If you INCLUDE a record, it does appear in the output file. Do you want two output files - one without the X'00' record and the other with just the X'00' record? Or do you want something else? You need to make it clear what you want. An example of your input records and expected output records would help.
What is the RECFM and LRECL of your input file? What is the starting position, length and format of all relevant input fields?
Please put some thought into the "requirements" you post to make it easier for people to help you.