North Queensland Cowboys' reprieve puzzles Manly Sea Eagles coach Geoff Toovey

MANLY coach Geoff Toovey is unsure why the NRL hasn't sanctioned the Cowboys for comments after Saturday's big refereeing blooper.

MANLY coach Geoff Toovey reckons North Queensland’s bizarre anti-Sydney conspiracy theory is "far flung".

The Cowboys continue to protest Saturday's night controversial loss to Cronulla, who scored a try on the seventh tackle to win a sudden-death semi-final. 

Toovey appeared bemused that North Queensland had avoided NRL punishment after he was fined $10,000 for criticising referees four weeks ago in Gosford. 

"There are lots of conspiracy theories I suppose," Toovey said ahead of Friday night’s elimination final against the Sharks at Allianz Stadium. 

"Look, I think it's a bit far flung.

"It is an emotional game and it’s hard putting in so much effort and not coming away with the goods.

"It is a difficult period for any team that has been knocked out in controversial circumstances.

"I understand that emotion but now, unfortunately, it's over."

North Queensland coach Neil Henry and star player Johnathan Thurston claimed the NRL wants a Sydney club to win the title.

Asked whether Henry was skirting a fine line, Toovey said: "I think it’s more than that. I think it was pretty obvious what he was saying. 

"As I said, it is an emotional game played by passionate men.

"People love that passion."

Manly’s appeal against the fine has been dismissed - the club still though not accepting the punishment.

"I thought my comments were very passive and were okay,’’ Toovey said. ‘’I am still aruging that case.

"That's up to the league to decide (on whether North Queensland is fined). Obviously they will come out with their reasons.

"I thought them fining me was pretty harsh.

"I am normally careful about my words and I thought I was careful when I spoke at the press conference."

Despite some criticism through the season, Toovey admitted refereeing was a difficult assignment.

"I said all year, even when critical of the officials, that it is a very tough job and they need to be supported," Toovey said. 

"Unfortunately it was a fairly big blue on the weekend."

Asked did he fear refereers may decide his side’s match on Friday evening, Toovey said: "You can only hope that isn’t the case and the majority of times it isn't the case. 

"We just want a fair shake and to get a couple of 50-50 calls go our way."