NOTTINGHAM Forest were accused of effectively making a pointless appeal as their four point Prem deduction was confirmed.
Forest had their appeal hearing in front of three senior lawyers last month after admitting breaching Prem Profitability and Sustainability Rules.
The City Ground club claimed that there had been insufficient “mitigation” over their arguments that selling Brennan Johnson to Spurs on deadline day for £47.5m meant the breach last season was a “near miss”
Forest, who had been allowed permitted losses of £61m over three seasons after spending the first two of them in the Championship, instead posted a deficit of £95.5m.
And in rejecting the club’s case, the appeal commission - headed by Lord Dyson, who was the country’s second most senior law officer when he was Master of the Rolls from 2012-2016 - utterly dismissed Forest’s claim.
In addition, the commission questioned the nature of the arguments Forest made.
READ MORE IN FOOTBALL
It ruled: “The Commission decision was commendably clear and comprehensive.
“The club confined its grounds of appeal to what it described as “two distinct and fundamental points of principle”.
“In our view, neither of the points was one of principle.”
Forest’s lawyers were also accused of attempting a “microscopic forensic examination” of the wording of the original verdict and sentence - costing the Prem unnecessary time and money.
Most read in Football
BEST FREE BET SIGN UP OFFERS FOR UK BOOKMAKERS
They also sought to compare the punishment imposed to the PSR case that saw Everton eventually deducted six points and the halving of the initial 12 point punishment imposed by the EFL on Sheffield Wednesday in 2020.
But in what was a stark warning to other clubs seeking to challenge commission decisions in future, the panel added: “Allegations of infelicities of language or errors which are not material to the ultimate decision add to the complexity and costs of proceedings and are rarely likely to lead to a successful challenge of a decision.
“It is understandable that clubs wishing to appeal against sanction will search for other cases to compare the seriousness of the breach in the instant case with that in other cases.
“There will be a growing temptation to examine them in detail and burden Commissions and Appeal Boards with minute examination of the similarities with and differences from the instant case.
“Such an approach will rarely be helpful. Reference to individual cases on particular facts is generally unhelpful and should be avoided.”
Forest had urged a full rehearing of the case and that there should have been an extra discount - the panel gave a two point mitigation after ruling the offence was worthy of a loss of six points - over the timing of the Johnson sale.
They also suggested it had been wrong for the Premier League to indicate that selling Johnson in the January 2023 transfer window - when the club added to the squad - would have potentially prevented a breach.
But the appeal body determined: “Player A (Johnson) played throughout the second half of the 2022/23 season and continued to play for the club for the first three games of the subsequent season until his transfer was effected.
“In our view, it is important to state that the so-called “near miss” or “golden mitigation” principles are not principles of law.
“The critical question in each of these cases is how serious a breach of the PSR Rules has been committed.
“One obvious relevant circumstance is the extent of the breach in monetary terms and another is how long the breach continued beyond the end of the financial year.
“The Commission was entitled to conclude that the sale of Player A did not reduce the seriousness of the breach and did not constitute a mitigating factor.”
The decision to uphold the ruling means Forest stay in a fight for survival - 17th in the table on 29 points.
The club remain three points above Luton in 18th and five clear of Burnley in 19th, with just two games to go this season.
Since Forest were handed the points deduction for overspending, they have found themselves embroiled in a relegation battle.
But a huge win over Sheffield United on Saturday - as Luton were held to a draw by Everton - puts the Tricky Trees within touching distance of Prem safety.
The club's goal difference is also 11 better off than the Hatters'.
Despite the end to the points deduction saga, Forest remain at war with the Premier League.
Chiefs are set to take action on the club after a bombshell statement slammed the standard of refereeing.
Forest criticised the appointment of Luton fan Stuart Attwell on VAR as they were denied three penalties in a clash against Everton last month.
The club are not the only team to have been found guilty of breaching PSR rules this season.
Everton have been docked a total of eight points for two separate charges.
READ MORE SUN STORIES
Their initial ten-point deduction was reduced to six upon appeal, before an extra two were tagged on for a separate breach.
Sean Dyche's side have since clambered away from relegation worries.
THE PSR STATE OF PLAY
Where clubs in danger stand...
Everton
Initial 10 point deduction for 2021-22 breaches reduced to six points on appeal. Now deducted a further two points.
Manchester City
Etihad club emphatically denies the 115 allegations laid against them in February 2023. The lengthy Commission case has been scheduled to start in October or November but a final decision is not expected until March or April 2025.
Chelsea
Blues chiefs flagged up illicit payments made to agents and others during the Roman Abramovich era. Fined £8.6m by Uefa but still to be formally charged by the Prem despite an ongoing investigation.
Leicester
Foxes breached Prem PSR loss limits last season but did not have to report their 2022-23 accounts until this month because of their relegation. That puts the timetable back and means that they will probably face a Prem points deduction next term.