CEL - Letter Before Action Help - No response to submitted appeal

Hi All, i need urgent help if possible.

A quick summary, I was issued a PCN from Civil Enforcement Ltd (issued 16/12/2014) for not paying to park on 26/11/2014 (£100 fine).

I sent an email into their appeals address on 18th January (within 28 days of when I received the PCN).
I received no reply to my appeal.

As they are a member of BPA I emailed again on 12/02/15 stating "As it has been past the 14 days since I wrote to you with my appeal and you have not replied, I consider my appeal to have been accepted as otherwise would be a breach of the BPA code of practice."

Again I received no response to this email, though I did receive a Parking Charge Notice Reminder that had an issue date of 06/02/15.

I heard nothing again until arriving home from holiday today to a letter dated 12/10/16 detailing Letter Before Action saying the issue is unresolved, an outstanding debt of £140 (additional legal costs and interest) along with Draft Particulars of Claim, (signed by Mr Michael Schwartz) and the Beavis Press Summary.

First question is what do I do as I thought the issue was resolved as they did not respond to my appeal. Do I have any basis to defend on that alone? I cannot make a Popla claim as I never received a letter of rejection to the appeal.

Any help would be greatly appreciated!!!!