The decision means Swansea are confirmed as League One champions, while Leeds must settle for a place in the play-offs.

League One table
P GD PTS
1 Swansea 45 39 89
2 Doncaster 45 25 80

3 Nottm Forest 45 31 79
4 Carlisle 45 18 79
5 Southend 45 15 75
6 Leeds 45 33 73

7 Brighton 45 9 69


In reaction to the decision, Leeds chairman Ken Bates called for the resignation of Football League chairman Brian Mawhinney and said: "It's significant that the tribunal also criticised the Football League's procedures. They basically said it's wrong that a dispute with a football club should be decided by their fellow clubs, because there's self-interest.

"That's obvious to everyone but the Football League board, headed by Lord Mawhinney.

"They've recommended that clubs should have the right to appeal, and they should not ban you from appealing as part of any condition being imposed.

"They also acknowledged that the CVA which caused all this trouble couldn't be exited in the normal way because of the Inland Revenue. So basically we have been penalised by the Football League for adhering to their policy of paying all football creditors.

"On reflection the whole board and particularly Lord Mawhinney should consider their position and perhaps resign because the way they've handled this matter has been totally disgraceful."

Speaking immediately after the decision of the panel was announced, Bates said: "Firstly they criticised the delay in bringing the appeal. That's unfair because we started trying to overturn that decision from August 3.

"The FA dragged their feet and took a long time to deal with any point we raised and then we appealed against the original decision and they said there was no case to answer.

"So we issued a writ against the Football League and they said they were going to get a stay of execution in the high court because it should go to arbitration under rule K of the FA.

"I said 'we've been asking for that for six months. Why's it taken the threat of legal action in court to bring it?' I think they thought we were just going to go away.

"Secondly, they (the tribunal) said we had under duress signed an undertaking not to challenge the decision and we thought by them later proposing that we should go to arbitration that they had waived that clause.

"If they said 'you don't have any right to appeal' why did they then propose we have an appeal under the rules of the FA. That seems like a dog's breakfast.

"The last board meeting of the Football Association resolved to have a thorough investigation and review of their disciplinary procedures. Quite right too. There should be an independent right of appeal.

"The Premier League do have a clause where if a club is in dispute with the Premier League, it goes to arbitration - over serious matters - and it works very well. Even if you don't like the decision, you know it's been decided by an independent tribunal."

He went on: "We have three games to get back into the Championship."