Info from question
$ \left[ \begin{array}{ccc} 1 & 0 & 4 \\ 0 & 1 & 0 \\ 1 & 0 & 1 \end{array} \right] \times \left[ \begin{array}{ccc} X \end{array} \right] = \left[ \begin{array}{ccc} 2 & 0 & 0 \\ 0 & 1 & 0 \\ 0 & 0 & 3 \end{array} \right] $
1. How can Bob decrypt the message?
Since Bob already knows the matrix [X] and the encrypted matrix, all he has to do to find the original matrix is to invert [X] and multiply with the encrypted matrix.
2. Can Eve decrypt the message without finding the inverse of the secret matrix?
The easiest way would be for her to find the inverse of the secret matrix. I think she can still find it somehow.