Without any images it's impossible to know whether it's a misread due to shoddy images, or a cloned plate, so for the appeal we should probably stick to known facts.
The fact that your vehicle was not there means that you do not have any liability for the charge, so you should lead with this point. However, Civil Enforcement aren't going to take your word for it (perhaps understandably, otherwise everyone would say it wasn't their car), so it's potentially worth us bringing some technical points into play as 'backup'. You could therefore appeal the charge as the keeper along the following lines:
Dear Sirs,
I have received your Parking Charge Notice (PCN #: ________) for Vehicle Registration Mark ____ ___. I was surprised to receive this parking charge notice, as my vehicle was not, and has never been, parked at Merryweather Place, London SE10 8EW, as claimed in the notice. On 30th January 2024, my vehicle remained at [LOCATION - (home?)] for the entire day.
I note that no photographic evidence has been provided with this notice, however I politely suggest that you manually check any ANPR or CCTV footage to ensure that the VRM of the vehicle in question has not been misread. I would welcome any photographic evidence you do hold, and will be making a Subject Access Request to acquire copies of the same. If the VRM has not been misread, then my vehicle's plates may have been cloned, and I will report the matter to the police.
Additionally, I note from your correspondence that you are not seeking to make use of the provisions of Schedule 4 of the Protection of Freedoms Act to recover the charge from the registered keeper. Therefore, even if the vehicle for which I am the registered keeper had been at the site (which is denied), you would still be unable to recover the charge from me.
For the reasons outlined in the above appeal, I cannot be liable for the charge, and look forward to your confirmation that no further action will be taken against me in regard to this matter.
Yours
See if others have contrary views. Any appeal should be submitted online via the website mentioned on the notice (https://appeals.ce-service.co.uk/ (https://appeals.ce-service.co.uk/)).
In addition to (and as mentioned in) the above - I would make a Subject Access Request (https://legalbeagles.info/library/guides_and_letters/court/subject-access-request) to Civil Enforcement (dataprotectionofficer@ce-service.co.uk (dataprotectionofficer@ce-service.co.uk)) - Might as well request everything, but I'd make specific mention of any images containing your VRM, to see if they've any photos of the vehicle. Best to get hold of any photos they have in case it is a cloned plate and you need to contact the police.