Thanks for the idea, I got the code working,

use File::Find;
use File::stat;
use Data::Dumper;
my @directories = ("/u/files", "/tmp");


my @readfiles;
File::Find::find({
                preprocess => sub {
                      my @files = map { $_->[1] }
                          sort { $a->[0] <=> $b->[0]}
                          map { [ stat("$_")->ctime, $_] }
                          grep { /\w/ && !/^TA\d{1,8}$/  && !/gz$/}
                          @_;
                    return @files
                },
                wanted => sub {push @readfiles, "$File::Find::dir/$_" 
+if (-f); } ,
                postprocess => sub { rmdir $File::Find::dir },

                }, @directories);


print Dumper \@readfiles;
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