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NPE Notice to Keeper received 92 days after appeal made

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Hi I posted about this when the ticket was issued 13/11/15. I submitted a template appeal (from this site) to NPE as the keeper, with no acknowledgement about who was driving on 11/12/15. They never replied. Now I have recived a Notice To Keeper still demanding £100 (no photos) with no POPLA code and mentioning the IAS. This is 92 days after I appealed the charge! What is my next step. They want me to reveal the driver but I believe the advice is not to.
Can you help me by letting me know what my next step should be? Thanks.

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