Neil Doncaster claimed it wasn't possible to host the match which was postponed last year after football was shut down due to the pandemic.
This season's competition was cancelled altogether after 80 per cent of clubs agreed it should not go ahead without fans. And now last year's final has been binned with Caley Thistle and Raith Rovers sharing the trophy - just as Dumbarton and Rangers did with the Scottish league title 130 years ago after the teams drew 2-2 in a play-off.
Announcing the decision in a statement, Doncaster said: “Sadly, the disruption caused by Covid-19 has meant that it has not been possible to stage the final of the Tunnock’s Caramel Wafer Cup 2019/20.
Read more on dailyrecord.co.uk
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