Jitesh,
Have you set the dialer load threshold to a very low value to ensure it should come up? Are you running pings or is there enough traffic to bring up the 2nd B channel?
show dialer is another useful command for troublsehooting this.
debug isdn q931 will show you the call setup messages, if the router is trying to use the 2nd channel. This will tell you if the far side is refusing the call.
Can you post your configuration?
Please rate helpful posts.
Dave