Chelsea have issued a strongly-worded statement criticising the Football Association's decision to punish them for conducting internal drugs testing.
The Blues were fined £40,000 after testing players - including Adrian Mutu, who later tested positive for cocaine - on 12 July 2004.
Unauthorised tests contravene FA rules, because the ruling body wants to ensure uniform standards for all clubs.
"The FA seems more interested in procedure than substance," say Chelsea.
"A huge amount of time and money has been wasted on lawyers in a case that has taken two years to resolve.
"We find it extraordinary that we have been found guilty of trying to undermine the drug testing system"
"Despite our efforts to find a sensible and speedy resolution, the issue became mired in a bureaucracy that makes a mockery of the claims that the FA is modernising itself.
"We are totally committed to the fight against drugs in football.
"While we accept there was a technical breach of the doping regulations in this case, we find it extraordinary that we have been found guilty of trying to undermine the drug testing system.
"The FA would be better served using its resources to increasing the effectiveness of its random testing and applying the toughest penalties available in all drug related cases, rather than punishing those who act genuinely in the fight against drugs.
Mutu did not produce a positive result for any banned substance in the test conducted by Chelsea, with his positive cocaine readings following an official FA test.
"Chelsea's position on drugs is very clear. We adopt a zero tolerance policy towards anybody who fails a drug test and then rejects the chance of help and rehabilitation when offered by the club."