There are lots of old (i.e. contemporary and not later) drawings that appear to show the leine with pleats, although it may well be an artistic convention and the real garment may well have been merely gathered in all cases, or not, as the case may be. It does appear, however, that the leine would have been merely gathered in at least most cases, if only because the gathers in the highland great kilt apparently stem from the gathers in the leine, even though the kilt itself is descended more from the brat than the leine (if you see what I mean).

As for actual kilts with actual pleats all around, someone here posted a reference to an Irish regimental saffron kilt being pleated all around, and I have previously also seen references to the same thing in terms of early tartan kilts worn by highland regiments. This could be the British army misunderstanding the proper construction of the kilt, or perhaps unpleated aprons weren't really standardised on at the time. After all, at that stage the little kilt may still have been regarded as an attempt to approximate the lower half of a great kilt, which would have been gathered, not pleated, but gathered all around.

At the time when there appear to have been military kilts with all around pleating, I believe that the style of pleat would still have been box pleating. So who is going to start (or should that be restart) making kilts with box pleats going all the way around? I wonder.

And of course, the Gaelic revival produced many anomalies that were not historically correct viewed from that point in time, but which are now history by mere passage of time, not just in Ireland, but in Scotland too.