If the seller does not respond-- and usually when an item has been removed, so has the seller, go to Step Two.
The eBay Resolution Centre is at the bottom of this page.
Open an Item Not Received dispute, and since you have already tried to contact the seller, immediately escalate to a Claim.
If the seller is Not A Registered User (NARU), say so in your Claim. This usually moves it along faster.
If you cannot make a Dispute because the deadline has passed, come back for further instructions.