Luis Suárez called Patrice Evra "negro" seven times and gave "unreliable" and "inconsistent" evidence to the Football Association independent commission that banned the Liverpool striker for eight matches and fined him £40,000.

The commission's findings were contained in a 115-page document published by the FA on Saturday, Liverpool having received them before their 3-1 home win against Newcastle United on Friday.

Suárez, found guilty of making racist comments to the Manchester United defender during the 1-1 draw at Anfield in October, defended the charge based on a claim that the use of the word "negro" in his native Uruguay is inoffensive in certain situations – but the panel found that argument "unsustainable".

Liverpool now have 14 days to decide whether to appeal against the punishment. The club said it would take "the necessary amount of time to read, digest and properly consider the contents of the 115-page judgment".

But one legal expert suggested that Liverpool would be ill-advised to appeal given the level of detail in the report. Steven Friel, a lawyer for Brown Rudnick who specialise in complex disputes, said: "Paul Goulding QC didn't draft a 115-page document for the love of writing. He did so because he wanted to 'appeal-proof' the decision, and he has done a very good job. Liverpool face an uphill struggle in overturning the decision, and the risks of trying but failing to do so are huge. Of all the options that are open to him, an appeal should be far down the list."

The report stated that after Evra asked Suárez during the game why he had been kicked, he replied in Spanish: "Porque tu eres negro," which translates as "Because you are black". Evra said he would punch Suárez if he repeated the comment to which Uruguayan said: "No hablo con los negros": "I don't speak to blacks."

Linguistic experts assessed Suárez's defence but determined that his language on the pitch "would be considered racially offensive" anywhere.

The report continued: "Mr Suárez said that he pinched Mr Evra's skin in an attempt to defuse the situation, and that his employment of the word 'negro' to address Mr Evra was conciliatory and friendly. We rejected that evidence.

"To describe his own behaviour in that way was unsustainable and simply incredible given that the players were engaged in an acrimonious argument. That this was put forward by Mr Suárez was surprising and seriously undermined the reliability of his evidence."

The report also stated that Suárez failed to explain the inconsistencies in his evidence, but accepted the player's denials that he is racist. It concluded by saying that Suárez pledged that "he will not use the word negro on a football pitch in England in the future, and we believe that is his genuine and firm intention."