When you tried, have you also changed this line? from
<se:Format>image/gif</se:Format>
to
<se:Format>image/png</se:Format>
I'm also not sure if you can use <size>
tag with non-vector graphic files. So try to change the gif to PNG and also to remove the size. The SLD will use the original size of the PNG. I'm not 100% sure it helps but it is worth a try...