Roberto Mancini maintains silence over Carlos Tevez

Tevez has not played for City since the incident (GETTY IMAGES)

Manchester City manager Roberto Mancini again would not answer questions on the ongoing situation involving striker Carlos Tevez this morning.

Mancini, who has not spoken significantly on the matter since accusing Tevez of refusing to play at Bayern Munich on September 27, addressed the media this morning to preview tomorrow's game against Wolves.

But, as has become customary at City in recent weeks, Mancini's press conference was preceded by a warning to reporters from a club official that the subject was off the agenda.

City consider the matter closed in that they have found Tevez guilty of misconduct and issued a fine, but they anticipate an appeal from the player.

Press Association Sport also understands Tevez is considering suing Mancini for defamation of character over the matter and the Italian is remaining guarded at such a delicate stage.

City concluded after a lengthy investigation that Tevez had committed five breaches of contract in relation to his conduct on the bench for the Champions League game at the Allianz Arena.

One of those included a refusal to play following claims from Mancini immediately after the match that the Argentinian did not want to come on as a second-half substitute.

Tevez, however, has contended throughout that he only refused to warm up and blamed a misunderstanding for the fiasco.

The Professional Footballers' Association have backed the 27-year-old's stance and refused to sanction a fine above the maximum two weeks' wages the club are permitted to impose without their ratification.

City had intended to fine Tevez four weeks' wages - thought to be around £800,000 - but have now halved that following the PFA's intervention.

The PFA have also said the reasons given for Tevez's guilty verdict - published on the club's website on Tuesday - do not relate to a charge read at the player's disciplinary hearing of failing to resume warming up.

A statement read: "The PFA's opinion, based on all the evidence presented, is that Carlos Tevez never refused to play for the club.

"This is accepted by the club in that the charge against Carlos made at the hearing was not one of refusing to play."

City, however, are understood to remain unmoved in their assertion that Tevez refused to play.

Mancini, however, did confirm this morning that defender Kolo Toure will face an internal disciplinary hearing next week over his failed drugs test.

The Ivory Coast international served a six-month suspension after testing positive for a banned substance earlier this year.

Unlike Tevez, who has been training apart from the first team and not featured in Mancini's plans amid the furore, Toure will remain in contention for selection.

Mancini said: "I think Kolo is a different situation. It was a mistake - a totally different situation.

"In the other case I think that every player should have good behaviour, always."

When asked whether Toure was facing a disciplinary hearing, Mancini said: "I think so, yes."

City are understood to resent any suggestions there is anything sinister in the timing of the hearing.

Much of Toure's ban, which expired last month, was served during the summer and the player was not even allowed back on club premises at the start of the season.

Although the 30-year-old has been free to play again since September 2, it has taken time for legal teams to find an appropriate date.

PA