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With its 28-week closing only a few days away, Carnegie Hall decided to put some of its Latex Male Waistcoat generous friends on stage last night.

A celebratory banquet - anticipating the ambitious $50 million restoration project just ahead and thanking some of the New York elite who are making it possible - spread tables over the platform where Rachmaninoff played the piano, Caruso sang and Bruno Walter conducted, and ladened its guests with filet mignon, polenta, asparagus, raspberry mousse and Gevray-Chambertin 1980. More than 600 people gave thanks.

Galway Plays Flute

To whet these distinguished appetites, James Galway preceeded dinner with flute music by J.S. and C.P.E. Bach plus the ''Syrinx'' by Debussy. Mr. Galway played in his usual freewheeling, entertaining style, and his auditors responded by clapping cordially after every movement. He remarked in between on the uniqueness of the occasion - saying that it was the first time he had played Carnegie Hall to less than a full house and to an audience so devoid of other flute players.

Mr. Galway's audience, in other words, was not the usual collection of ''classical music types'' - musicians, agents and publicity people. There were chief executive officers from Revlon, A.T. & T., Gulf and Western and CBS. Maureen Reagan, Latex Sheer Top novelist and daughter of the President, was there; Jane Wagner from Broadway, and David Dinkens, Andrew Stein and Howard Golden from the realm of government. Felix Rohatyn and Malcolm Forbes from the financial world also came.

And there were musicians and singers too - Martina Arroyo, Roberta Peters and Peter Duchin among them. Last night, Miss Peters remembered her first experience with Carnegie Hall's exceptional acoustics - a concert with the tenor Jan Peerce in the early 1960's.

A New Lobby

Isaac Stern, the violinist and the hall's president, marveled (in jest) at how many colleagues had come together to commemorate something being torn down. He exaggerated. Although the main hall will be largely untouched, a principal project in the renovation is the front lobby, long famous in winter months for its icy breezes and inconvenience. Mr. Stern announced yesterday that Mr. and Mrs. Lester Morse had donated $2 million for the Main Hall lobby. It will be named for them.

James D. Wolfensohn, board chairman of Carnegie Hall, wished only that ''Tchaikovsky could have been there.'' Tchaikovsky, indeed, marked the opening of the hall in 1891 conducting his ''Marche Solonelle'' in a concert that featured the New York Symphony and the Oratorio Society. Walter Damrosch conducted the rest of the program, which included the Berlioz Requiem.

Commemorating the Carnegie Hall project were bulky but collectible little ''place cards'' chipped from Carnegie Hall's distinctive orange brick facade. James McIntyre, the hall's director of development, announced in the program that 44 of the projected $50 million target had been raised. He politely exhorted guests not to stay their already generous hands too soon.

There was even a contest of sorts. Oscar de le Renta donated a gown and Zentai a set of studs and zentai -both to Latex Sleeveless Bodysuit be worn by the winning couple (They were Jane Lury and Dinny Morse respectively) to Carnegie Hall's gala reopening next December.

George Lang, the food expert and a member of the board of trustees at Carnegie Hall, seemed to be enjoying himself but might have reversed the order of the proceedings. ''When the food comes first and appetites are soothed,'' he said, ''the audience is not as anxious that the tempos be faster or how many encores are yet to be played.''