<?php

$re = '~/\*[^*]*\*+(?:[^/*][^*]*\*+)*/(*SKIP)(*F)|^\s*([^=\n]+?)\s*=\s*(.*?);\h*(?:$|\r?\n)~sm'; 
$str = "/*\nanything description\n*/\n\nData1 = value1;\n\nOtherData<> = Other Value;\n\n/*\nmy other description\n*/\n\nAny thing = Any \nAnswer;\n\n/*\n\nthis is description and must not detect\n\nDescription_Data = Any_Value;\n\n*/"; 
preg_match_all($re, $str, $matches);
print_r($matches[1]);
print_r($matches[2]);