Hello Dutch, and welcome to X Marks.

I am responding to your note (copied below) as I understand it. If I have erred in comprehension, it is because the lack of punctuation made reading it rather difficult.

"hi friends this does look a lovely kilt but i think there has been some alterations to it at some point in its life the reason i say this is that i have the identical kilt although the rosettes are supposed to be on the 6th pleat at the rear of the right side of the apron and there is supposed to an embroidered panel where the rosettes are the reason i know this is that i was a colour sergeant in the argyll and sutherland highlanders and i still have my senior ranks kilt with me although i must point out that this is an excellent find for any man well donr to the owner for having such a wonderfull piece of history i will post a picture of my kilt when i can figure out how to".

Now to answer you...

The Kilt in these photos is in almost new condition. It has never been altered or modified. You're going to have to take my word as a Kiltmaker on this. I have seen hundreds of different Kilts and I'm pretty sure I can spot an alteration.

You are correct that the Argyle & Sutherland Highlanders have Rosettes mounted on the pleats abaft the right Apron edge and a Panel on the Apron itself.

But the Officer who owned this Kilt was not in the Argyle & Sutherland Highlanders. I do not have the Kilt's current owner's permission to release the original officer's name or unit, but believe me when I state that this Kilt is in its original condition and the Rosettes are correct for the unit it was worn in, at the time that unit was active and wearing the Kilt.

To clear up some other misunderstandings....

The two straps that are used on this Kilt are in their original positions and were designed to be worn above the Hip Bones but below the natural waist. This cinches the smallest part of the taper into the small of the back of the wearer. With the straps fastened in this manner the bottom of the Fell is exactly at the crest of the buttocks.
The four inch rise brings the top of the Kilt to exactly the same place as it would be on a Traditional Kilt of today. The Fell is flared out above the straps just as it should be. There are no fasteners of any kind other than the two straps and buckles.

Because the current owner has a Hip circumference about 1/2" larger than the original owner, the outer apron does not quite come over and align with the last pleat. This is somewhat noticeable because there is no reverse pleat. The under apron comes directly out of the inward fold of the last pleat.

So, to everyone taking guesses and trying to compare this old Kilt with one of newer design, I'm sorry, this is how this particular Kilt was made.

There are many ways to make a Kilt. Barb's book describes one way. Kathy Lare uses another, and there are many more.

By posting these pics and description I was just trying to show an old Kilt that has been lovingly cared for and that had a unique method of construction.