Hi Madhu,
The Queue just lets us know if its a EO or EOIO interface.
If the message has already reached ECCFSCM system as PI consultants we have no role to play.
Please search on SCN -> SMQ2 Time Limit Exceeded. Please check following links:
http://scn.sap.com/thread/1798433
You may have to ask the ECC side team to increase the time allowed for processing.
Thanks & Regards,
Tejas Bisen