I think you meant UEFA rather than FIFA.
I'm surprised at the article which said that CAS upheld the legality of FFP, as I didn't think that was even within CAS's remit to look at. But our appeal is on the basis of due process, as you say. The process was akin to a Stalinist show trial, with the verdict known in advance and the defendant not allowed to mount a proper defence. There's the whole issue around the settlement agreement and whether UEFA even had the right to re-open this case at all. That's before any of their accusations about our conduct are even tested.