@hotaks
I nulled it for you. Just install it like any other theme.
Then go to "Acabado Manager". Click on "activate" and just leave the email field blank.
Then refresh your browser and you should see a new section "Acabado Settings". From there you can do everything you need to.
Make sure you follow the "online tutorial" for the setup, there are a few things you need to do to get the most out of the theme.
I didn't check the rest of the plugin for backdoors or callbacks, I just nulled the subscription check. So I would recommend you have a quick look through the code and see if anything else is hidden.
Enjoy!