Quoting%20commentary for Horayot 1:2

הוֹרוּ בֵית דִּין, וְיָדְעוּ שֶׁטָּעוּ, וְחָזְרוּ בָהֶן, בֵּין שֶׁהֵבִיאוּ כַפָּרָתָן וּבֵין שֶׁלֹּא הֵבִיאוּ כַפָּרָתָן, וְהָלַךְ וְעָשָׂה עַל פִּיהֶן, רַבִּי שִׁמְעוֹן פּוֹטֵר, וְרַבִּי אֱלִיעֶזֶר אוֹמֵר, סָפֵק. אֵיזֶהוּ סָפֵק. יָשַׁב לוֹ בְתוֹךְ בֵּיתוֹ, חַיָּב. הָלַךְ לוֹ לִמְדִינַת הַיָּם, פָּטוּר. אָמַר רַבִּי עֲקִיבָא, מוֹדֶה אֲנִי בָזֶה שֶׁהוּא קָרוֹב לִפְטוּר מִן הַחוֹבָה. אָמַר לוֹ בֶן עַזַּאי, מַה שָּׁנָה זֶה מִן הַיּוֹשֵׁב בְּבֵיתוֹ, שֶׁהַיּוֹשֵׁב בְּבֵיתוֹ אֶפְשָׁר הָיָה לוֹ שֶׁיִּשְׁמַע, וְזֶה לֹא הָיָה אֶפְשָׁר לוֹ שֶׁיִּשְׁמָע:

If beth-din ruled (wrongly) and they discovered that they had erred and retracted — whether they had brought their atonement or had not yet brought their atonement, and one went and transgressed by their (original) ruling — R. Shimon exempts him (from an offering) and R. Eliezer says: It is a safek (a doubt). [Since he should have asked all the time about news of the rulings in beth-din and did not do so, his case is similar to that of one who is in doubt as to whether he sinned or did not sin, in which instance he brings a suspended guilt-offering (asham talui). The halachah is in accordance with R. Eliezer.] Which is the safek? [i.e., In which instance does R. Eliezer say that he is judged as one who is in doubt as to whether or not he sinned and is liable to bring an asham talui?] If he sat in his house, he is liable [i.e., if he sat in his house in the country in which beth-din ruled, in which instance he could have heard that beth-din had retracted.] But if he went abroad, he is exempt [not only if he actually went, but if he was on the way to go, even if he had not actually gone. R. Akiva said: I concede in this instance that he is close to being exempt from liability. Ben Azzai said to him: How is this different from sitting in one's house? [R. Akiva answered:] The one sitting in his house could have heard, but the other could not have heard. [R. Akiva holds that because of his preoccupation with going, he does not ask if beth-din had retracted, and he is exempt from an asham talvi. And Ben Azzai holds that since he had not yet gone, he should have asked. On this hinges the argument in the Gemara. The halachah is in accordance with R. Akiva.]

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