If you want to have separate LIFs, then aliases may not be a solution for your case. However, you can create 2 separate LIFs having separte hostnames accessing the CIFS server using different junction paths.
1) Create a CIFS server on SVM : Only one CIFS server is allowed per SVM.
2) Create two separate LIFs : Eiter on the same physical port or on a separate physical port, it's your call.
In the following example, I have one SVM with CIFS server, and have created 2 separate LIFs on separate physical ports and have give it IPs.
1. setup DDNS and let DNS round-robin between the interfaces (With most modern DDNS instances, you may need to tell ONTAP to use Secure DDNS for it to actually work...and make sure you have both forward and reverse lookup zones)