India, Sept. 29 -- Manchester City have issued a strongly worded response to the Premier League Commission's findings against the club, insisting they remain innocent and declaring that they will challenge the decision through every available regulatory and legal avenue. The club said it was both "disappointed and surprised" by the Commission's opinion published on Tuesday following the long-running case concerning City's financial conduct.

City have rejected the conclusions and maintain that the evidence supporting their position has not been properly reflected in the ruling. Their response makes clear that they regard the current opinion as neither definitive nor beyond challenge.

"The Club is innocent of the accusations made by the P...