CITY's inability to finish chances added to ill-discipline in and around the box once again cost three points in a disappointing afternoon at the Victoria Ground.
City once again got off to a good start with plenty of possession and were rewarded early on with a fine solo goal from Liam Lockett. His driving run from just inside the visitors half ended with a neat finish from the edge of the box.
Jordan Harrison should have made it 2-0 on 30 minutes from a long Luke English throw-in but he pulled his shot high over the bar. City had another chance soon after when Demetri Brown crossed from the right for a tap in but Harrison was unable to connect.
Long Eaton's first chance didn't come into the second half when a free kick wide on the left from Rhys Dolan was tipped over the bar by City keeper Dan Jezeph.
The equaliser came just minutes later when Jamie Smith needlessly lashed at a clearance when in plenty of space, the ball fell to Dolan on the edge of the box who was brought down by Chris Withington. Towle stepped up & smashed the ball into the top right corner.
City then gave away a penalty when David Kolodynski, who scored a hat-trick against City earlier in the season, was brought down by Craig Jones. Towle smashed home his second then soon after added his third with another penalty after Luke English brought down Kameron Campbell .