Thing is, they would already have argued this and it’s been roundly rejected. The appeal isn’t a do-over. It will be on whether process has been followed, the rules applied, etc.
bbc.co.uk
Man City appeal: Club will argue sponsorship deals came from Abu Dhabi government
Manchester City's appeal against the Premier League's verdict hinges on the club's claim that its sponsorship deals came from the Abu Dhabi government.