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Eli Manning tries to explain away ‘smoking-gun’ email in memorabilia fraud case

Giants quarterback Eli Manning scrambles in new court papers to try and explain away an alleged smoking-gun e-mail in his sports-memorabilia scandal.

The two-time Super Bowl MVP insisted in a deposition that he has no idea why anyone would think he was pulling some kind of scam when he asked a team equipment manager for helmets “that can pass as game used.’’

Manning — who has a contract with memorabilia dealer Steiner Sports to peddle some of his game gear — is accused of conspiring to defraud collectors by selling equipment he never wore.