You can use MimeData.SetFileName method - it can automatically recognize most common extensions.
Excel extensions result in following content-types:
xls -> application/vnd.ms-excel
xlsx -> application/vnd.openxmlformats-officedocument.spreadsheetml.sheet
Also adding an attachment is much easier:
// Use builder class to create new email message
MailBuilder builder = new MailBuilder();
// ...
builder.Subject = "Test";
byte[] data = new byte[]{ 1, 2, 3};
MimeData attachment = builder.AddAttachment(data);
attachment.SetFileName("spreadsheet.xls", true);
IMail email = builder.Create();