On which date is Central Excise Day (CED) observed every year in India to mark the enactment of the Central Excise and Salt Act, 1944?

Introduction / Context:
Central Excise Day is an important observance in India related to indirect taxation. Exams that cover Indian polity, economy, and current affairs often include questions about important days and their significance. Central Excise Day (CED) is associated with the history of central excise laws and the contribution of the Central Board of Indirect Taxes and Customs in revenue collection.

Given Data / Assumptions:

• The question asks for the specific date on which Central Excise Day is observed each year in India.
• It mentions that CED commemorates the enactment of the Central Excise and Salt Act, 1944.
• The options are four nearby dates in February: 21, 22, 23, and 24.

Concept / Approach:
To answer questions about important days, you should rely on memorised associations between particular dates and events. Central Excise Day is observed on 24 February every year. The day is used to highlight the contribution of central excise officers and to create awareness about the central excise laws, which were originally framed under the Central Excise and Salt Act of 1944.

Step-by-Step Solution:
Step 1: Recall the standard list of important national days in February. Step 2: Note that 24 February is specifically remembered as Central Excise Day. Step 3: Compare this recalled date with the options: February 23, 22, 21, and 24. Step 4: Select “February 24” as it correctly matches the official date of Central Excise Day.

Verification / Alternative check:
When revising, you might group dates by theme: for example, National Science Day on 28 February, Central Excise Day on 24 February, and so on. Repeating small mnemonics like “24 Feb – Excise” can provide a quick mental check in the exam hall.

Why Other Options Are Wrong:

• February 21: Known for International Mother Language Day, not for Central Excise Day.
• February 22: Not associated with Central Excise Day in India.
• February 23: Close to the correct date and therefore a tempting distractor, but not the officially observed day.

Common Pitfalls:
A very common mistake is to confuse dates that fall close together in the same month, especially when preparing from long lists of important days. Candidates may also mix up Central Excise Day with other finance related observances. To avoid such errors, revise important dates periodically, group them logically, and write short memory aids in your notes.

Final Answer:
Central Excise Day in India is observed every year on February 24.