Scottish FA rejects Dundee's 25-point penalty appeal
Dundee had risen to second in the league since entering administration
The Scottish Football Association has rejected Dundee's appeal to have a 25-point penalty overturned.
The Scottish First Division club was handed the penalty by the Scottish Football League for going into administration for a second time.
The Dark Blues failed with an appeal to the SFL at Hampden in December but were confident that a second appeal, heard by the SFA, would prove fruitful.
But Friday's ruling means Dundee slip from second to bottom in the league.
The appeal was heard at Hampden before a three-man SFA panel chaired by Lord Carloway.
The SFL deducted 25 points from Dundee and imposed a transfer embargo on the signing of new players after the club entered administration in October.
Friday's decision leaves Dundee on seven points, five adrift of Stirling Albion, and means the player registration embargo will remain in place until the club comes out of administration.
We are not happy with the way things have gone but we have to take a certain amount of blame
Dundee chief executive Harry MacLean
The Dark Blues' chief executive Harry MacLean confirmed to BBC Scotland on Saturday that the club does not plan to appeal the decision.
"We've exhausted all avenues of appeal that we are going to go down," said MacLean.
"We are not happy with the way things have gone but we have to take a certain amount of blame. You can't live without your means.
"It's time for the club to move on.
"We've got the CVA (Creditors Voluntary Arrangement) coming up and, hopefully, we'll get out of administration.
"The administrator has provisionally given us the date of 4 February for the CVA meeting with the creditors.
"At that point, if we can get over 75% agreeing that the best way forward is to accept an offer in the pound and move on then that is what happens, and pretty much immediately after that we will be near enough out of administration if that goes through."
MacLean is delighted at the contribution made by the fans in generating cash for the administrator to take to the creditors and says if striker Leigh Griffiths is sold to Wolves, following his 10-day trial there, the cash will help the club's chances of survival.
He added: "If we can sell the player then it's all the more for the creditors but otherwise it will be just what the fans have raised.
"The administrator has a legal duty to try to get as much for the creditors as he can."
With the legal arguments over, the focus for Dundee is on the football.
The club remain unbeaten in the First Division since entering administration but lost 4-0 to Motherwell in the Scottish Cup fourth round last Sunday.
They had won their last six league games before drawing with table-toppers Dunfermline at East End Park on Saturday.
"The players are responding to Barry (Smith, the manager)," said MacLean.
"When injuries and suspensions kick in, it will get a bit tight.
"If we can get trialists in for the next couple of weeks to help us out and we come out of administration in the early part of February then we will be looking at emergency loans and out-of-contract players."
MacLean insisted no further jobs would be lost at Dens Park as a result of the points deduction, unless Dundee were relegated.
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