It might be helpful to rely on the Workbook factory to instantiate the workbook object since the factory method will do the detection of xls or xlsx for you. Reference: http://apache-poi.1045710.n5.nabble.com/How-to-check-for-valid-excel-files-using-POI-without-checking-the-file-extension-td2341055.html
IWorkbook workbook = WorkbookFactory.Create(inputStream);
If you're not sure of the Sheet's name but you are sure of the index (0 based), you can grab the sheet like this:
ISheet sheet = workbook.GetSheetAt(sheetIndex);
You can then iterate through the rows using code supplied by the accepted answer from mj82