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It has caused no end of controversy but twice Italian champions Fiorentina, missing presumed dead a year ago, are back in senior professional football to the delight of their slightly bewildered fans.

`Promoted' thanks to the extraordinary decision of the Italian Football Federation (FIGC) to expand Serie B to 24 clubs, `La Viola' are a step away from returning to the top flight after a traumatic, yet inspiring, year in the soccer wilderness.

Things looked grim when the Florence club were relegated from Serie A in 2002 and then refused registration to the second flight Serie B due to lack of finances, eventually going bankrupt.

A new club, Florentia Viola, was formed out of the wreckage but was forced to begin life in the lowest ranks of professional football -- the regionalised Serie C2.

With the financial backing of footwear mogul Diego Della Valle, Florentia were able to comfortably win promotion at the first attempt and then reclaim their old name, crest and colours in an auction.

Until this week coach Alberto Cavasin was preparing his side for the next step on Fiorentina's climb back up the ladder, Serie C1, but then in stepped the FIGC allowing the Florence side to leapfrog a stage.

The decision came after a series of legal wrangles over relegation threatened to delay the start of the new season.

Other clubs are up in arms at what they see as clear favouritism towards the Florentines but Dalle Valle views the decision as a reward for the way the club responded to fourth division football.

NO REQUESTS

"This is not a situation that we asked for," he told a news conference on Thursday,

"We made no requests whatsoever. It was the idea of the Federation to reward the city of Florence, recognising the role of the city, the club and above all the fans who showed fantastic support last year.

"Those were the factors that led the FIGC to bring us back to Serie B and they are important and serious motives."

Cosenza, the only one of four relegated teams not to win a reprieve, and Fiorentina's Tuscan rivals Pisa, who missed out on promotion to Serie B via the play-offs, are not the only clubs to have objected to the `reward' made to the Florence club.

Dalle Valle acknowledged that resentment.

"We have just emerged from a situation that was a very dramatic experience for this city," he said. "So we understand the bitterness of those who at this moment feel excluded and hurt.

"Last year we responded to our setbacks with strength, dignity and a desire to come back.

Putting aside the controversial way in which Fiorentina have regained Serie B status, it is hard not be impressed by the way in which Florence coped with the sudden and dramatic loss of top class football.

The club sold nearly 17,000 season tickets for Serie C2 -- more than for their last campaign in Serie A -- and the Stadio Franchi regularly drew crowds of well over 20,000 for games against minor sides.

START AGAIN

"We had to start again," said Dalle Valle. "The fans showed an incredible attachment and loyalty to the club."

Those fans now have little time for the argument that their romantic rise back through the ranks has been tainted by the manner of their return to Serie B.

"The Federation treated us badly last year when Fiorentina was the only club to pay the price for their financial problems but everyone else was saved," said fan Tiziano Tanzi.

"So I think there are people who realise that they made a mistake. It is our right to play in Serie B after what happened to us.

"I suppose you can say that this is a mistake which is compensating for an earlier error.

"I see it rather like the referee who fails to award a clear penalty and then three minutes later gives you a penalty when there wasn't one".

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