A general maxim in programming is don't repeat yourself (usually abbreviated to DRY). I find this particularly relevant in Perl.

Blazar has already commented on your use of unnecessary C-style for loops and a clumsy, long sequence of elsif's.

You can replace

for ($count = 0; $count<=$#Comment; $count++)
{
    #clumsy, long sequence of elsif's
}
[download]

with

my @fields = qw/ Sensor Signal_level AUL ALL Recipe
                 Wafer_slot Step_Value /;

die "I did not expect " . @Comment . " columns!"
    unless @fields == @Comment;

for my $value ( @Comment )
{
    print shift @fields, " = $value\n";
}
[download]