Symptom:
Input queue of dialer interface is wedged by following procedure.

1) Establish IPsec tunnel on PPPoE session.
2) Shut the physical PPPoE Interface
3) Clear IPsec  session (clear crypt session)
4) No shut phsical PPPoE Interface
5) Ping through IPsec tunnel while PPPoE session and IPsec session is establishing again.
6) input queue of Dialer Interface is wedged like below:

Router #show int dialer 1 | i Input queue|Dialer1
Dialer1 is up, line protocol is up (spoofing)
  Input queue: 20/75/0/0 (size/max/drops/flushes); Total output drops: 0  <<<<

7) At last input queue is completely wedged and drop counter is increased like below:

Router #show int dialer 1 | i Input queue|Dialer1
Dialer1 is up, line protocol is up (spoofing)
  Input queue: 76/75/89/0 (size/max/drops/flushes); Total output drops: 0    <<<<<

Conditions:
Problem is happened with  ISM-VPN-29 and is not happened with Onboard-VPN.