On running this script the first thing done - after standard parameter validation - is to see if the stepfile exists. If it does this is a re-run and whatever step number this file contains is where the script re-starts. This is the reason for a goto. I don't think that my program logic is flawed here as the goto is only to be used as part of this automatic re-start code and as such will only be used once.

Hmm ... how about something like a dispatch table keyed by order:

my %cmd_steps = (
      1 => "/bin/ls",
      5 => "/bin/uname",
     10 => "/bin/dmesg",
     15 => "/bin/date",
     20 => "/bin/hostname",
     25 => "/bin/mount",
     30 => "/usr/bin/dir",
     35 => "/usr/bin/lpq",
     40 => "/bin/ps",
);

my $next_step = 15;

foreach my $step ( sort { $a <=> $b } keys %cmd_steps ) {
  next unless $step >= $next_step;
  print "Step: $step - Cmd: $cmd_steps{ $step }\n";
  my $out = `$cmd_steps{$step}`;
  print $out;
  print "="x80, "\n";
}
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Sure if you have a huge number of steps you'll gain a few cycles using goto vice spinning over unused steps but hey ... tradeoffs.