Google's appeal process is a joke. Everyone gets back the same email, saying invalid clicks. They claim you either are fraudulently clicking your own ads, or you are directing irrelevant traffic. I dont think they appeal process actually ever is seen by anyone.
And now, you are banned forever. So you wanna start a new site? You can't, except if you want to lie about yourself. you need a new domain, new IP, new business name, new phone number, new taxID, new bank account, new address... OR Let google die by shooting themselves repeatedly, and go get a Yahoo Publisher account.