They are going to be in the transmission pan. Apparently there are 2 of them.
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Edit: That said, and you have already completed a drain and filll... If you dont feel comfortable in doing the tranny filter, dont do it. These 2ML70 transmissions are nearing impossible to find, and I have yet to find anyone thats willing to rebuild one.
yeah that's them.. they are under the pan. the pan does have a rubber gasket, so that's nice it didn't need to be replaced. you will need to lower the auxiliary transmission fluid pump that in front of the pan for room to remove it thou. it's 4 8mm head bolts that tq at a very small number, so don't over tighten them. there's a gasket between the pump and tranny, you may or not need to replace that. I did not.
once the pan is down to just pull the fillers down to remove them and then pull the seal out of the bore and replace it with new ones that come in the kit.
your auto parts store won't have them in stock, so you'll need to order then a few days before you do it. but as said, especially if they were changed before, you don't need to change them again. the tranny is that odd combination of not failing very often which is good but if you do get a failure no one rebuilds them because they have never seen them before so that's bad, but they are around used for from 600 to 1500$ and since they don't fail often the guys that post about buying them are usually happy with them.