Crack, break or chop the shells into pieces (approximately the size of a thumb nail).
In a large heavy based pot over high heat add a few tbsps of olive oil and sauté the carrot, onion, celery and garlic until soft.
Add the shells and tomato paste and continue to cook a further 5-8 minutes.
Add 2-3 litres of water, enough to cover all the ingredients plus about 5 cm’s, (2-3 inches).
Add the bay leaves, thyme, parsley and a couple pinches of salt and cracked pepper.
Bring the stock to the boil and reduce to a simmer and allow to cook for 2-3 hrs.
Throughout the simmering occasionally skim the impurities and oils off the surface.
Allow stock to cool and strain through a colander, allowing all the solids to drain of all liquids.
Discard the solids and pass the stock through a fine chinois at least twice.
In a medium saucepan over medium heat sauté the eschalots in a little butter and olive oil.
Once they start to go slightly soft add a pinch of cayenne pepper and the orange zest and cook a little further.
Add the Grand Marnier, cook off the alcohol and add the cream and cook on high a further few minutes before adding the strained stock.
Once you’ve added the stock, bring it all to the boil and reduce to medium heat and simmer for a further 30 minutes before passing the bisque through the fine chinois one last time.
Return to stove, taste for seasoning and serve.