Did you by any chance use the same computer to create the second account that you used to create the first account, carry out your sales and email ebay to ask what was going on? If so they would simply have seen the same IP address against 2 accounts that were registered in different names.
Ebay isn't the quickest at reacting to and dealing with complaints properly at times, unfortunately by opening the second account you gave them an excuse to close you down immediately. I suppose you could appeal the original account suspension but they may still refuse you access to ebay again over the 2nd account.
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Dunno if it's still valid but this number was listed for Ebay last year
0700 500 3229
More info here
http://upce.toffee.net/