Facing the car from the front, you turn the crankshaft bolt(27mm) clockwise.

Not sure why you need a torque wrench? You're merely turning the crank in it's nornal direction which isn't going to cause anything to loosen.

Many Asian cars have a coin shaped removable magnet in one of the corners of the tranny pan. My '95 Rodeo is one such example. I change fluid every other year in this vehicle and each time the magnet is heavily coated with junk - not metal shavings - just a filmy substance. Can't say if it would help or hurt your Benz. MB didn't put one in the pan, so I suppose they say no reason for it.

__________________
Mike Murrell
1991 300-SEL - Model 126
M103 - SOHC
"Fräulein"