Blades Have No Case
The substance of Sheffield United's justification for going over this all again seems to be the contract that West Ham claim was never signed by Tevez in December.
A statement on the Blades' website reads:
"West Ham failed to disclose a critically important, additional third party agreement dated 1 December 2006.
This particular information has only emerged in the last couple of weeks. It seems that West Ham concealed the existence of this document in order to shield its new owners, who have publicly maintained that they were innocent of any involvement in a third party agreement.
As a result, the contents of the third party agreement dated 1 December 2006 was not taken into account by the Premier League or the disciplinary commission that ultimately punished West Ham."
This is the 1st December of contract that was discussed during Tevez's transfer to Man Utd. The contract that West Ham say (and which I think was confirmed by the EPL) was shown to the EPL and was part of the documents handed over by the club to the original disciplinary commission.
So either Sheffield United don't believe West Ham, the Premier League and the original hearing or are just incredibly thick.