Hi,
Can you please do the following and post the screen shots:
1. ls -ld of your /usr/sap/trans/EPS and /usr/sap/trans/EPS/in
2. ls -l of /usr/sap/trans/EPS
3. SAPCAR -tvf of both the .SAR files
4. SAPCAR -xvf of both the .SAR files
5. delete SIGNATURE.SMF file
6. retry step 4 above.
KR,
Amerjit