The fall-out from the John Terry racism case has taken another twist after Ashley Cole lashed out at the Football Association on Twitter. Cole's outburst came after his evidence was criticised in the report detailing why Terry was banned for racially abusing the Queens Park Rangers defender Anton Ferdinand.

In the 63-page ruling released by the FA on Friday morning, the independent regulatory commission said there were discrepancies in Cole's version of events. The Chelsea left-back responded on Friday afternoon by tweeting: "Hahahahaa, well done #fa I lied did I, #BUNCHOFTWATS."

Cole later deleted the tweet and apologised for expressing his "feelings in the heat of the moment". In a statement via his solicitor he said: "I had just finished training and saw the captions on the TV screens in the treatment rooms about what was said in the FA commission ruling about me. I was really upset. I apologise unreservedly for my comment about the FA."

The FA has declined to comment on Cole's post, which has invited disciplinary action and could have implications for the defender's England career. The case has already seen Terry retire from international duty. Cole was on Thursday named in the squad for the upcoming World Cup qualifiers against San Marino and Poland and he will reach a century of caps should he feature in both matches.

While the Chelsea manager, Roberto Di Matteo, said they would look into the matter: "We'll look at the tweet and then we'll see. I don't think the players are out of control," a club statement emphasised that Cole did not accept the criticism made of him by the commission: "Ashley co-operated at all times with the FA and stands by the evidence that he gave and does not accept the criticism that has been made."

Cole's evidence helped Terry in his acquittal at Westminster magistrates court in July but the FA last week banned Terry for four matches and fined him £220,000.

Cole's involvement surrounded Terry's claim that he had only been repeating the words "fucking black cunt" that he thought Ferdinand had accused him of saying. Cole backed up his team-mate and said he thought Ferdinand may have used the word "black".

But according to the independent commission, Cole did not mention the word "black" in the initial interview with the FA on October 28. On 3 November the Chelsea club secretary, David Barnard, asked the FA for the specific word "black" to be inserted into Cole's witness statement.

The commission deemed an email exchange between the FA and Barnard should be regarded as "cogent new evidence", saying: "These highly material issues relating to Mr Cole's evidence were not addressed by the chief magistrate – he clearly did not have the interview notes of the FA's interviewers, or Mr Barnard's statement before him – and they do not appear in his judgment.

"Had it been before him, the commission has no doubt that the chief magistrate would have examined Mr Cole's evidence as to what he claims he heard Mr Ferdinand say to Mr Terry on the pitch very carefully indeed, or scrutinised it even more closely than he may have done."

It added: "All of this causes the commission to have very real concerns about the accuracy of Mr Barnard's recollections and the motivation for the assertions that he makes in his witness statement about what Mr Cole said during the FA interview of him, particularly his alleged use of the word 'black'."

Chelsea said they stand by Barnard completely and that he acted with complete integrity throughout the process. "David co-operated fully with the FA. He stands by his evidence and does not accept the criticism that has been made," the statement continued. "It should also be noted that David was not given the opportunity to give oral evidence to the commission, so we feel any criticism is unjustified."