The GOTO statement cannot jump into or out of an exception handling statement.

program Produce;

label 1, 2;

begin
  goto 1;
  try
1:
  except
    goto 2;
  end;
2:
end.

Both GOTO statements in the above code are incorrect. It is not possible to jump into, or out of, exception handling blocks.  

The ideal solution to this problem is to avoid using GOTO statements altogether, however, if that is not possible you will have to perform more detailed analysis of the program to determine the correct course of action.