"He made racist remarks made about Sourav Ganguly and Bengalis. I spoke to Sourav Ganguly and he is very upset that his name has been dragged in the matter. We will never accept anything against Sourav Ganguly," Tiwary said.
"Gautam Gambhir is not saying the truth. If I had done what Gambhir is saying why have I been fined 40 percent and him 70 percent," the Bengal cricketer added.
The two players were summoned for a hearing after the day's play by Match Referee Valmick Buch.
Buch has said that detailed report has gone to BCCI and they will now decide the quantum of punishment.
"I don't mind sledging but abusing someone's mother is not right," Tiwary said.
The incident happened in the eighth over yesterday when Partha Sarathi Bhattacharjee got out of Manan Sharma's bowling and Tiwary came in to bat at No.4 wearing a cap.
Delhi players felt that it was a deliberate time wasting tactic.
Manan ticked off Manoj and he told him to lay off. All of a sudden, Gambhir, at first slip, got into the action and started abusing the Bengal skipper, who then retaliated.
